https://www.taxtmi.com/caselaws?id=346374 Reimbursement of Central Sales Tax under the Foreign Trade Policy, 2009-2014 could not be confined to purchases from DTA units, because paragraph 6.11(c)(i) refers to goods manufactured in India and goods made by EOUs also fall within that expression. The Court treated the Handbook procedure as incapable of curtailing a substantive policy benefit and regarded the 2015-2020 amendment as clarificatory, removing an anomaly rather than changing the law. On that basis, the circulars and communications restricting reimbursement for purchases from EOU, SEZ, EHTP and STPI units were invalid, and the reimbursement benefit was upheld. en-us Thu, 03 Aug 2017 00:00:00 +0530 Mon, 29 Jan 2018 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346374 Reimbursement of Central Sales Tax under the Foreign Trade Policy, 2009-2014 could not be confined to purchases from DTA units, because paragraph 6.11(c)(i) refers to goods manufactured in India and goods made by EOUs also fall within that expression. The Court treated the Handbook procedure as incapable of curtailing a substantive policy benefit and regarded the 2015-2020 amendment as clarificatory, removing an anomaly rather than changing the law. On that basis, the circulars and communications restricting reimbursement for purchases from EOU, SEZ, EHTP and STPI units were invalid, and the reimbursement benefit was upheld. Case-Laws Customs Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346374