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EOU not entitled to claim refund of TED on its own, may avail of the entitlements of DTA supplier specified in FTP
Case Law Details
- Case Name
- Sandoz Private Limited Vs Union of India (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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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.
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