https://www.taxtmi.com/caselaws?id=368517 The court set aside the order-in-appeal dated 14.03.2018, allowing the petition challenging the denial of reimbursement of Central Sales Tax (CST) under the Foreign Trade Policy 2004-09. The court held that the handbook of procedures could not restrict the entitlement granted by the policy. Additionally, the court found the show-cause notice for CST recovery invalid due to lack of jurisdiction and unjustified delay in initiating proceedings, emphasizing that recovery actions after a prolonged period without explanation were impermissible. en-us Fri, 05 Oct 2018 00:00:00 +0530 Thu, 04 Apr 2019 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368517 The court set aside the order-in-appeal dated 14.03.2018, allowing the petition challenging the denial of reimbursement of Central Sales Tax (CST) under the Foreign Trade Policy 2004-09. The court held that the handbook of procedures could not restrict the entitlement granted by the policy. Additionally, the court found the show-cause notice for CST recovery invalid due to lack of jurisdiction and unjustified delay in initiating proceedings, emphasizing that recovery actions after a prolonged period without explanation were impermissible. Case-Laws Customs Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368517