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. ii. . W.P. Nos. 32597 and 32598 of 2017 have been filed challenging the rejection letter issued by the third respondent rejecting the claim for refund filed by the petitioner. 2. So far as W.P. No. 3259...