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TMI Blog2021 (8) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... ate has not explained day-to-day delay in the present appeal except for making a bald statement that the matter was forwarded to the approval by the Advocate General and after obtaining the approval, the appeal has been filed before this Court. Therefore, this Court does not find any reason to condone the delay. However, to find out whether there is any merit in the appeal, this Court has perused the material on record and the order passed by the learned Single Judge and the same reveals that a writ petition was preferred before the learned Single Judge by the respondent in the matter for refund of terminal excise duty praying for the following reliefs : i) declare that supplies of goods by DTA unit to EOU unit are not exempt ab initio an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms and conditions as in HBP v1:- (a) Advance Authorisation/Advance Authorisation for annual requirement/DFIA. (b) Deemed Export Drawback. (c) Exemption from terminal excise duty where supplies are made against ICB. In other cases, refund of terminal excise duty will be given. Exemption from TED shall also be available for supplies made by an Advance Authorization holder to a manufacturer holding another Advance Authorization if such manufacturer, in turn, supplies the product(s) to an ultimate exporter. 8.4 Benefits to the Supplier Following table shows the benefits available to different categories of supplies as mentioned in Para 8.2 above. In respect of such supplies supplier shall be entitled to the benefits listed in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was preferred in the aforesaid matter and paragraphs 4 and 5 of the order passed by the Division Bench reads as under : "4. The case of respondent Nos.3 and 4 is that during the period from June 2009 till October 2009, the petitioner had supplied computer systems to Export Oriented Units on payment of Terminal Excise Duty. The supply of goods to Export Oriented Units is a deemed export in terms of 8.2(b) of Foreign Trade Policy and the supplier is entitled to claim refund of TED from the Regional authority in terms of 8.3(c) of FTP. Accordingly, the petitioner filed an application for refund and the same was rejected. Hence, the writ petition was filed. On hearing learned Counsels and considering the fact that the claim was not disputed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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