Customs - Highlights / Catch Notes
Customs - Seeking refund of terminal excise duty (TED) - the factum of...
Seeking refund of terminal excise duty (TED) - the factum of payment of duty by the petitioner stands established. - The GST Authorities were thus impleaded to ascertain the mechanism presently in vogue. - GST & Central Excise Authority have merely distanced themselves from the present litigation stating that it is for the DGFT to take a view in regard to the refund - refund allowed - HC