TaxTMI 
TaxTMI 
2016 (10) TMI 520
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....he respondent to invoke the jurisdiction, under the Foreign Trade Policy 2009-2014 and the Foreign Trade Policy 2015-20, relating to the reimbursement of the Central Sales Tax, paid by the petitioner, for the financial years 2013-14 and 2014-15, respectively. 4. In the above writ petitions, it has been stated that the petitioner is a private limited company, incorporated under the Companies Act, 1956. The petitioner Company is a 100% Export Oriented Unit, engaged in the business of manufacturing telephone cords and charger cable assemblies. The 100% Export Oriented Unit can procure the raw materials, without duty incidence and export the manufactured goods with Net Foreign Exchange positive. It has been further stated that the customs du....
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.... 7. The respondent, vide letter, dated 22.1.2015, had stated that under the existing provisions already available in the relevant Foreign Trade Policy and the Central Sales Tax Act, the supply of goods to the Export Oriented Units shall be treated as Deemed Exports and the payment of the Central Sales Tax is exempted. Hence, the petitioner had been advised to approach the Sales Tax authorities, for exemption of the payment of the Central Sales Tax, for the purchases made from the Special Economic Zone unit, located at Noida-SEZ. The said advice of the respondent is illogical and impracticable and it is misleading, being contrary to the Foreign Trade Policy. The claim of the petitioner is for the reimbursement of the Central Sales Tax alr....
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....conomic Zone or Electronics Hardware Technology Parks or Software Technology Parks or Bio-Technology Parks. Thus, it is clear that there is no change in the provisions for the entitlement of the reimbursement of the Central Sales Tax to the Export Oriented Units and the definition of the Domestic Tariff Area in the Foreign Trade Policy 2015-20 from that of the Foreign Trade Policy 2009-14. 9. It has been further stated that there is no change in the practice of the Special Economic Zone, charging the Central Sales Tax, on the materials supplied to the Export Oriented Units. However, the respondent had failed to consider the claim of the petitioner for the reimbursement of the Central Sales Tax paid by the petitioner on the materials proc....
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....pondent, had submitted that paragraph 6.11 of the Foreign Trade Policy 2009-2014 had made it clear that the reimbursement of the Central Sales Tax would arise only for the supply of the materials from the Domestic Tariff Area to the Export Oriented Unit / Electronics Hardware Technology Parks / Software Technology Parks / Bio-Technology Parks. A clarification, to that effect, had also been issued in the Appendix-14-I-I. It makes it clear that the Export Oriented Units and the other units mentioned therein, would be entitled to full reimbursement of the Central Sales Tax paid by them, on the purchases made from the Domestic Tariff Area, for the production of goods and services, as per the Export Oriented Units Scheme, based on certain terms ....
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....ovision would take effect, prospectively. It had also been stated that the new provision would not apply, retrospectively, for the prior periods. Therefore, the request of the petitioner, for reimbursement of the Central Sales Tax, for the period mentioned, in its letter, dated 16.5.2015, had been rejected. 13. From the submissions made by the learned counsel appearing on behalf of the petitioner, as well as the learned counsel appearing on behalf of the respondent and on perusal of the records available, it is noted that the Assistant Development Commissioner, Government of India, Ministry of Commerce and Industry, by his communication, dated 15.06.2015, had made it clear that the Foreign Trade Policy 2015-20, released by the Government....