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Refund of Terminal Excise Duties - deemed export benefits - ...


Refund Claim Denied for Sub-Contractor Due to Lack of Appellant's Name Endorsement by Project Authority Under Foreign Trade Policy 2004-09.

September 17, 2022

Case Laws     Customs     HC

Refund of Terminal Excise Duties - deemed export benefits - sub-contractor - the claim of refund of Terminal Excise Duty is dependent upon the name of the Appellant being duly endorsed by the Project Authority, and that the Appellant has been unsuccessful in showing any provision under the Foreign Trade Policy 2004-09 in terms of which endorsement of certification by the main contractor was envisaged sufficient for the purpose of refund of Terminal Excise Duty - HC

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