TMI Blog2020 (4) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ests with the assessee. Maintainability of petition - Revenue also argues that that the writ petition is not maintainable in the light of the fact that the impugned order is subject to a revision in terms of Regulation 16 of the Foreign Trade (Development and Regulation Act) 1992 - HELD THAT:- Since the issue arising for consideration is squarely covered by the judgment of M/S. LENOVO (INDIA) PVT. LTD. VERSUS UNION OF INDIA, THE DIRECTOR GENERAL OF FOREIGN TRADE, THE JOINT DIRECTOR OF FOREIGN TRADE, THE COMMISSIONER OF CENTRAL EXCISE [ 2016 (11) TMI 623 - MADRAS HIGH COURT ] where it was held that respondent is directed to process the refund claim in accordance with 2009 Policy, by taking into consideration the petitioner's refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (h) .... (i) Supply to projects funded by UN agencies; and (j) Supply of goods to nuclear power projects through competitive bidding as opposed to ICB. Benefits to the Supplier 8.4.1 ..... ..... ..... 8.4.4 (i) In respect of supplies made under paragraphs 8.2(d), (f) and (g) of FTP, supplier shall be entitled to benefits listed in paragraphs 8.3(a), (b) and (c), whichever is applicable. (ii) In respect of supplies mentioned in paragraph 8.2(d), supplies to projects funded by such agencies alone, as may be notified by DEA, MoF, shall be eligible for deemed export benefits. A list of such agencies/funds is given in Appendix 13 of HBP v1. (iii) Benefits of deemed exports under para 8.2(f) of FTP shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en granted for the same supplies as detailed above, under the same contract referred to above.' 4.The claim for refund before the 2nd respondent was dismissed on the ground that since there was an exemption from terminal excise duty, the petitioner is not entitled to the claim of refund, as sought. In appeal, this conclusion was reiterated by the appellate authority. It is relevant to state, as a fact, that both the original as well as appellate authorities have concurred with the petitioner that the methodology for supply has been only through international competitive bidding. 5. The officer, in the appellate order notes certain discrepancies in the documentation supplied and there is also reference to documentation such as sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greater relief, regardless of the fact that that notification is general in its terms and the other notification is more specific to the goods. 2. The civil appeals are allowed and the orders under appeal are set aside. 3. No order as to costs.' 9. Revenue also argues that that the writ petition is not maintainable in the light of the fact that the impugned order is subject to a revision in terms of Regulation 16 of the Foreign Trade (Development and Regulation Act) 1992. However, since the issue arising for consideration is squarely covered by the judgment of the Supreme Court (supra) followed consistently by this Court (see Lenovo (India) Pvt. Ltd. Vs. Union of India [2017 (346) E.L.T. 12 (Mad.)], M/s.Agnice Fire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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