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    <title>2020 (1) TMI 890 - GUJARAT HIGH COURT</title>
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    <description>The court ruled in favor of the writ applicants, directing the respondents to process the refund application within three months. The court held that Central Sales Tax (CST) reimbursement was permissible for Export Oriented Units (EOUs) even when goods were purchased from other EOUs, contrary to a circular issued by the Department of Commerce. The court emphasized that the circular was not aligned with the Foreign Trade Policy, and the writ applicants&#039; deposit under protest was to be refunded.</description>
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      <description>The court ruled in favor of the writ applicants, directing the respondents to process the refund application within three months. The court held that Central Sales Tax (CST) reimbursement was permissible for Export Oriented Units (EOUs) even when goods were purchased from other EOUs, contrary to a circular issued by the Department of Commerce. The court emphasized that the circular was not aligned with the Foreign Trade Policy, and the writ applicants&#039; deposit under protest was to be refunded.</description>
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