https://www.taxtmi.com/caselaws?id=345674 The court held that the respondent company, an Export Oriented Unit (EOU), was entitled to reimbursement of Central Sales Tax (CST) for purchases made from another EOU under the 2009 Foreign Trade Policy (FTP). The court found that the provisions of Appendix 14-I-I could not override the substantive rights provided by the FTP, and the amendments in the 2015 FTP clarifying CST reimbursement for EOU purchases should be applied retrospectively. Consequently, the appeals were dismissed, and the judgment of the single judge was upheld. en-us Wed, 14 Jun 2017 00:00:00 +0530 Sat, 24 Mar 2018 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345674 The court held that the respondent company, an Export Oriented Unit (EOU), was entitled to reimbursement of Central Sales Tax (CST) for purchases made from another EOU under the 2009 Foreign Trade Policy (FTP). The court found that the provisions of Appendix 14-I-I could not override the substantive rights provided by the FTP, and the amendments in the 2015 FTP clarifying CST reimbursement for EOU purchases should be applied retrospectively. Consequently, the appeals were dismissed, and the judgment of the single judge was upheld. Case-Laws Customs Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345674