Terminal Excise Duty payment is not Valid reason to deny Refund

Same Deutz-Fahr India (P) Ltd. Vs Union of India (Madras High Court)

A The petitioner filed these writ petitions for the following reliefs:

i. . W.P. No. 32596 of 2017 has been filed challenging the Policy Circular issued by the second respondent which denies the Terminal Excise Duty (TED) refund contrary to policy provisions and Foreign Trade (Development and Regulations) Act, 1995.

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