M/S. Motherson Sumi Electric … vs Union Of India & Ors. on 12 July, 2018

2. In order to adjudicate upon the aforementioned issue the following
broad facts are required to be noticed: –

W.P.(C) No.6151/2016 Page 1 of 22
2.1 The petitioner is a division of a company by the name of Motherson
Sumi Systems Ltd. (MSSL). The petitioner is in the business of
manufacturing excisable goods such as PVC insulated wires and cables.
Over the years, the petitioner has been supplying these goods to other
divisions of MSSL, which have a status of a 100% EOU. These goods are
supplied by the petitioner on payment of excise duty, albeit, via CENVAT
credit route. Since, according to the petitioner, supplies made to EOUs are
classified as deemed export under the Foreign Trade Policy 2009-2014 (in
short “FTP 2009-2014”) — for supplies made for the quarter April, 2011 to
June, 2011 and July 2011 to September 2011 applications for refund of
TED were preferred with the respondents. Likewise, for the quarter
October, 2011 to December, 2011 an application was made for refund of
TED, which was received by respondent no.3 on 12.12.2012.

Source: Indian Kanoon

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