EOU not entitled to claim refund of TED on its own, may avail of the entitlements of DTA supplier specified in FTP

Sandoz Private Limited Vs Union of India (Supreme Court of India) The Supreme Court of India in the matter of Sandoz Private Limited v. Union of India [Civil Appeal No. 3358 of 2020 dated January 4, 2022] upheld the decision of the Bombay High Court that Export Oriented Unit (EOU) is not entitled to claim refund of Terminal Excise Duty (TED) on its own, however, adds a caveat that EOU may avail of the entitlements of Domestic Tariff Area (DTA) supplier specified in Chapter 8 of Foreign Trade Policy (FTP) on condition that it will not pass on that benefit back to DTA supplier later on. Facts: M...