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TMI Blog2022 (1) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. ORDER The orders passed by the second respondent culminating in rejection of the claim through letters dated 17-7-2013, 31-10-2013 and 26-9-2013, which was reaffirmed on 25-11-2013 are sought to be quashed in the present writ petitions. 2. The petitioner is engaged in the manufacture of lifts, elevators and components and install them at customers' place. The petitioner-company ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h effect from 18th April, 2013 read as under :- "(i) Existing Paragraph 8.3(c) Exception 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 Authorisation holder to a manufacturer holding another Advance Authorisation if such manufacturer, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of amendment and therefore, the pre-amended paragraph 8.3(c) is to be applied for the purpose of considering the case of the writ petitioner. However, the second respondent erroneously applied the amended paragraph 8.3(c) of the Foreign Trade Policy, 2009-2014 and issued the impugned orders. This being the ground raised, this Court is of the considered opinion that the case is to be reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditiously as possible preferably within a period of eight weeks from the date of receipt of a copy of this order. If any request is made by the petitioner for personal hearing, the same may be provided and the petitioner is directed to submit the copies of the applications and documents along with the order passed in these writ petitions within a period of two weeks from the date of receipt of a c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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