Page 137 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] RAJHANS IMPEX PVT. LTD. v. UNION OF INDIA 359

projects. Claims may also be filed where part payments have
been received. 100% TED refund may be allowed after 100%
supplies have been made physically and payment received at
least upto 90%. However, grant of deemed export duty draw-
back will be limited to the extent of payment received.
21. Chapter 8 of the Foreign Trade Policy deals with deemed exports.
Paras 8.2(b) and 8.3 provides as under :-
“8.2 Categories of Supply.
(a) xxx xxx
(b) Supply of goods to EOU/STP/EHTP/BTP;
(c) xxx xxx
8.3 Benefits for Deemed Exports
Deemed exports shall be eligible for any/all of following benefits in respect
of manufacture and supply of goods qualifying as deemed exports subject
to terms and conditions as in HBP :-
(a) Advance Authorisation/Advance Authorisation for annual
requirement/DFIA.
(b) Deemed Export Drawback.
(c) Exemption from terminal excise duty where supplies are
made against ICB. In other cases, refund of terminal excise du-
ty will be given. Exemption from TED shall also be available
for supplies made by an Advance Authorisation holder to a
manufacturer holding another Advance Authorisation if such
manufacturer, in turn, supplies the product(s) to an ultimate
exporter.
22. It is worthwhile to refer to Section 9 of the Foreign Trade (Devel-
opment and Regulation) Act, 1992. Section 9 reads as under :-
9. Issue, suspension and cancellation of licence. - (1) The Central Gov-
ernment may levy fees, subject to such exceptions, in respect of such person
or class of persons making an application for [licence, certificate, scrip or
any instrument bestowing financial or fiscal benefits] of in respect of any
[licence, certificate or any instrument bestowing financial or fiscal benefits]
granted or renewed in such manner as may be prescribed.
(2) The Director General or an officer authorised by him may, on an appli-
cation and after making such inquiry as he may think fit, grant or renew or
refuse to grant or renew a licence to import or export such class or classes of
goods or services or technology as may be prescribed and grant or renew or
refuse to grant or renew a certificate, scrip or any instrument bestowing fi-
nancial or fiscal benefit, after recording in writing his reasons for such re-
fusal.
(3) A licence, certificate, scrip or any instrument bestowing financial or
fiscal benefits granted or renewed under this section shall :
(a) be in such form as may be prescribed;
(b) be valid for such period as may be specified therein; and
(c) be subject to such terms, conditions and restrictions as may be
prescribed or as specified in the [licence, certificate, scrip or
any instrument bestowing financial or fiscal benefits] with ref-
erence to the terms, conditions and restrictions so prescribed.
EXCISE LAW TIMES  1st May 2020  137