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Central Excise - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

100% EOU - Denial of refund of Terminal Excise Duty (TED) paid ...

Central Excise

February 3, 2023

100% EOU - Denial of refund of Terminal Excise Duty (TED) paid on the inputs - Since the Supreme Court has held that EOU is additionally eligible to avail of the entitlement of the DTA even though no duty was paid by them being ab initio exempt from payment of such duty subject to a suitable disclaimer from the DTA supplier and subject to compliance of other necessary formalities, in view of the change in law, the matter can be remanded to the concerned Commissioner for consideration. - HC

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