Supreme Court clarifies Terminal Excise Duty refunds for Export Oriented Units and Domestic Tariff Area Suppliers: Sandoz vs. Union of India (2022) INSC 82 (4 January 2022)

/ A.M. Khanwilkar, Central Excise Act, 1944, Central Excise Act, 1944 with Section 5A, Deemed Exports, Dinesh Maheshwari, Foreign Trade Policy, Foreign Trade Policy with Para 6.11, Foreign Trade Policy with Para 8.3(c), Judges, Krishna Murari

Supreme Court Clarifies Terminal Excise Duty Refunds for EOUs and DTA Suppliers LEGAL ISSUE: Whether Export Oriented Units (EOUs) and Domestic Tariff Area (DTA) suppliers are entitled to refunds of Terminal Excise Duty (TED) on goods supplied to EOUs, and which authority should process these claims. CASE TYPE: Tax Law, Foreign Trade Policy Case Name: […]

Supreme Court clarifies Terminal Excise Duty refunds for Export Oriented Units and Domestic Tariff Area Suppliers: Sandoz vs. Union of India (2022) INSC 82 (4 January 2022) Read Post »