Vibhu Bakhru, J. - (1.)The petitioner has filed the present petition, inter alia, impugning orders dated 05.06.2013, 23.01.2014 and 28.08.2014 (hereafter collectively referred to as "the impugned orders") rejecting the petitioner's claim for refund of Terminal Excise Duty (TED) for supplies made by the petitioner to 100% Export Oriented Units (100% EOUs) during the period January, 2012 to April, 2013.
(2.)The petitioner has also impugned the minutes of the meeting of the Policy Interpretation Committee held on 04.12.2012, inter alia, seeking to clarify that "refund of CENVAT credit provisions are available under Excice Rule and CENVAT Rules hence refund of such credit by DGFT does not arise".
(3.)According to the petitioner, it is entitled to refund of TED on the supplies made to 100% EoUs as in terms of paragraph 8.2 (b) of the Foreign Trade Policy 2009-14 (hereafter "the FTP"), the supply of goods to EOUs would qualify as "deemed exports" and thus in terms of paragraph 8.3(c) read with paragraph 8.5 of the FTP, the same were eligible for refund of TED.