Refund of Terminal Excise Duty (TED) - supplies against ICB are ...

Case Laws Customs

March 24, 2020

Refund of Terminal Excise Duty (TED) - supplies against ICB are ab initio exempted from payment of excise duty - during the relevant period, no such condition was existing - It appears that DGFT in view of policy circular No. 11/2015-20, has now identified the issue viz-a-viz the non-refund of excise duty paid by the suppliers. This circular in our view now recognizes the provisions of the FTP in the right perspective, that exemption from TED was not available for certain supplies even though the same were under ICB. There is thus no impediment in granting the refund to the Petitioner - HC

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Refund of Terminal Excise Duty (TED) - supplies against ICB are ...

Case Laws Customs

March 24, 2020

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