APS HYDRO PVT LTD vs UNION OF INDIA

Judgment text excerpt

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 10426/2022 Date of Decision: 17.03.2026 IN THE MATTER OF: APS HYDRO PVT LTD .....Petitioner Through: Ms. Ekta Kumari, Advocate versus UNION OF INDIA .....Respondent Through: Ms. Arunima Dwivedi, CGSC, Ms. Monalisa Pradhan and Ms. Himanshi Singh, Advocates for UOI. CORAM: HON’BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV JUDGEMENT PURUSHAINDRA KUMAR KAURAV, J. (ORAL) 1. The petitioner, M/s. APS Hydro Pvt. Ltd. a Works Contractor / Civil Construction Contractor, has filed the instant petition to avail the benefit of ‘Deemed Exports’ as provided for in para. 7.03 of the Foreign Trade Policy. 2. Clause 7.03 of Chapter 7 sets out the eligibility criteria for claiming benefits, including refund of Terminal Excise Duty (‘TED’). Clause 7.03(a) provides that an application may be filed either by the supplier or by the recipient of goods, subject to possession of an Import Export Code (‘IEC’). The said Clause 7.03(a) of Chapter 7 is extracted as under: Signature Not Verified Signature Not Verified Signed By:AMIT KUMAR Signed SHARMA Signing Date:25.03.2026 By:PURUSHAINDRA 13:18:10 Page 1 of 3 KUMAR KAURAV “7.03 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 given in HBP and ANF-7A: (a) Advance Authorisation / Advance Authorisation for annual requirement / DFIA.” 3. The case of the petitioner was rejected by the Addl. Director General of Foreign Trade on the ground that the petitioner had not furnished the IEC at the relevant point of time and, therefore, the date of supply was held to be ineligible for Terminal Excise Duty (TED) benefits. The said decision was appealed be