2023 (9) TMI 1395 - HC - Customs

Refund of Terminal Excise Duty - deemed exports - HELD THAT - The issue in the present matter is no longer res integra in view of the authoritative pronouncement of the Apex Court in the case of SANDOZ PRIVATE LIMITED VERSUS UNION OF INDIA OTHERS 2022 (1) TMI 225 - SUPREME COURT - the Apex Court has considered Chapter 8 of FTP and also the policy circular dated 15.03.2013 and held that EOU entities who had procured and imported specified goods from DTA supplier are entitled to do so without payment of duty having been ab initio exempted from such liability under para No.6.11(c)(ii) of the FTP, being deemed exports. Thus, no error has been committed by the learned Single Judge. The writ appeal, as such, is dismissed.

Summary

Issues involved:
The appeal against the order directing the refund of Terminal Excise Duty.

Summary:

Issue 1: Refund of Terminal Excise Duty
The appellants challenged the order directing the refund of Terminal Excise Duty. The issue was considered in light of the authoritative pronouncement of the Apex Court in the case of Sandoz Private Limited v. Union of India. The Apex Court held that EOU entities procuring and importing specified goods from DTA suppliers are exempted from duty under para No.6.11(c)(ii) of the FTP, being deemed exports. The High Court found no error in the decision of the learned Single Judge and dismissed the writ appeal, with no order as to costs.

This summary provides a detailed overview of the judgment, focusing on the issue of the refund of Terminal Excise Duty and the relevant legal principles applied in the decision-making process.