Court :
Supreme Court of India
Brief :
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, 2020] 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.
Citation :
[Civil Appeal No. 3358 of 2020 dated January 4, 2020
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