2023 (9) TMI 1395

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..... 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 .....

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..... e first respondent. 2. The appellants assail the order of the learned Single Judge directing the refund of Terminal Excise Duty. 3. 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 v. Union of India [2022 (1) TMI 225 SC] . 4. The Apex Court, in Sandoz Private Limited supra, .....

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