Supreme Court of India
Sandoz Private Limited v. Union of India & Others
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the EOU entities, who had procured and imported specified goods from DTA supplier, are entitled to do so without payment of duty [as in para 6.2(b)] having been ab initio exempted from such liability under para 6.11(c)(ii) of the FT P, being deemed exports.
Judgment, page 45
From the headnote
Foreign Trade (Development and Regulation) Act, 1992: FTP 2009-2014 – Chapter 6 and 8 – Claim for refund of TED p aid 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 same needs to be processed 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, howev er, is not entitled for refund of TED, as the mandate to EOU is to proc ure or import goods from DTA
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