Supreme Court · 2022 INSC 8 · Decided 4 January 2022
Sandoz Private Limited v. Union of India & Others
- Court
- Supreme Court of India
- Citation
- 2022 INSC 8 · [2022] 2 S.C.R. 601
- Case number
- CIVIL APPEAL No. 3358/2020
- Decided
- 4 January 2022
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI, KRISHNA MURARI (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 5A
Headnote
Foreign Trade (Development and Regulation) Act, 1992: FTP 2009-2014 - Chapter 6 and 8 - Claim for refund of TED paid by DTA unit on goods supplied by DTA unit to EOU unit for manufacturing goods cleared for export - Held: If the refund claim is by the EOU, the by the authorities under the FTP by reckoning the entitlement of DTA supplier specified in Chapter 8 of the FTP concerning the goods supplied to it, being a case of deemed exports - The EOU on its own, however, is not entitled for refund of TED, as the mandate to EOU is to procure
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