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Customs - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Refund of the Terminal excise duty (TED) - Deemed Export - Any ...


Terminal Excise Duty refund for deemed exports must be honored despite later policy amendments exempting TED payments.

September 8, 2018

Case Laws     Customs     HC

Refund of the Terminal excise duty (TED) - Deemed Export - Any subsequent amendment made to the existing policy liberalizing the Scheme and exempting payment of TED cannot be a reason to deny the refund of payment already made by the petitioner.

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