Page 158 - ELT_1st July 2020_Vol 373_Part 1

68 EXCISE LAW TIMES [ Vol. 373

done delay is (60 days + 60 days) 120 days whereas, captioned appeal is filed be-
yond the period of limitation. Thus, as per the dictum of the Supreme Court in
catena of judgments and some of them discussed above, this Court has no power
to condone the delay beyond 120 days. Thus, the present application is dis-
missed.
38. It is pertinent to mention here that the alternative prayer of the ap-
plicant in CRL. M.A. 3338/2020 is to withdraw the appeal with liberty to file the
purported appeal which was filed on 24-12-2019 vide diary No. 1621374/2019.
However, said appeal is not before this Court. In view of above facts, the lacunae
cannot be allowed to be filled-up, therefore, I hereby reject the prayer made by
the applicant in CRL. M.A. 3338/2020 and same is accordingly dismissed.
39. The captioned appeal is consequently rejected.
40. Pending applications stand disposed of.

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2020 (373) E.L.T. 68 (Del.)
IN THE HIGH COURT OF DELHI
Manmohan and Sanjeev Narula, JJ.
MULTITEX FILTRATION ENGINEERS LIMITED
Versus
UNION OF INDIA
W.P. (C) No. 10512 of 2019 and C.M. APPL. No. 43487 of 2019, decided on
12-3-2020
Refund of Terminal Excise Duty (TED) - Supplies of goods against In-
ternational Competitive Bidding (ICB) - Deemed exports - Supplies made to
BHEL Noida for 3x250 MW Power Project not being entitled to exemptions
from Customs duty, resultantly not ab initio exempted for excise duty - Sup-
plies made to Lanco Infratech, Gurgaon for 2x507.5 MW Power Project and
BHEL Noida and BHEL, Hyderabad for 2x750 MW Power Project although in
relation to setting up of Mega Power Project, covered under the category of
para 8.2(g) of Foreign Trade Policy, 2009-14 and not entitled to exemption from
Customs duty in absence of any notification for import of goods at zero Cus-
toms duty, Condition No. 19 under Entry No. 91 of Notification No. 6/2006-C.E.
not being fulfilled - Refund admissible - Para 8.3(c) read with 8.4.4(iv) under
Chapter 8 of Foreign Trade Policy, 2009-14. [para 13]
Refund of Terminal Excise Duty (TED) - Supplies of goods against In-
ternational Competitive Bidding (ICB) to Oil India Limited - Deemed exports -
Petitioner elected to pay excise duty and not claim exemption - Supplies being
made during the period from 15-12-2009 to 10-2-2011, condition that supplies
which are exempt ab initio not eligible for refund of TED incorporated w.e.f.
18-4-2013 not applicable - Refund of TED admissible under para 8.3(c) read
with para 8.4.4(iv) of Foreign Trade Policy, 2009-14. [paras 14, 16]
Petition allowed
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