https://www.taxtmi.com/caselaws?id=347255 Paragraph 6.11(c)(i) of the Foreign Trade Policy, 2009-2014 entitled EOU/EHTP/STP/BTP units to reimbursement of Central Sales Tax on goods manufactured in India, and that entitlement was not denied merely because the purchases were made from a Special Economic Zone unit. Reliance on the Domestic Tariff Area and SEZ distinction did not displace the policy benefit, and later policy material, including the Office Memorandum dated 11.04.2014, could not sustain rejection of reimbursement where the memorandum had already been quashed. On that basis, the demand notices rejecting CST reimbursement were invalid and quashed. en-us Thu, 17 Aug 2017 00:00:00 +0530 Thu, 28 Dec 2017 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347255 Paragraph 6.11(c)(i) of the Foreign Trade Policy, 2009-2014 entitled EOU/EHTP/STP/BTP units to reimbursement of Central Sales Tax on goods manufactured in India, and that entitlement was not denied merely because the purchases were made from a Special Economic Zone unit. Reliance on the Domestic Tariff Area and SEZ distinction did not displace the policy benefit, and later policy material, including the Office Memorandum dated 11.04.2014, could not sustain rejection of reimbursement where the memorandum had already been quashed. On that basis, the demand notices rejecting CST reimbursement were invalid and quashed. Case-Laws Customs Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347255