STPI Unit Refund with payment of tax 96(10)

[Abhijeet Mane]

Hi Team, Whether STPI unit can claim refund with payment of tax if they are claiming Customs Duties (BCD+IGST+Cess) as per NN 50/2003. Because Rule 96 (10) does not directly mention about NN 50/2003 and talk about NN 78/2017 which only Cover EOU units. Hence please clarify the position.

AI Summary

Debate on STPI Units' Eligibility for Refunds Under Rule 96(10) While Availing Notification 50/2003 Benefits A discussion on whether Software Technology Parks of India (STPI) units can claim a refund with tax payment under Rule 96(10) while availing benefits under Notification 50/2003. One participant argues that STPI units can apply for refunds as they are service-oriented, unlike Export Oriented Units (EOUs) which are barred due to their manufacturing nature. Another participant counters that claiming benefits under Notification 50/2003 bars refunds under Rule 96(10), but references a High Court decision suggesting that refunds should not be denied solely on this basis. A relevant Madras High Court judgment is also mentioned for further insight.