Controlling authority for EOU/STP/EHTP units and the authority entitled to process the rebate claims filed by such units – Clarification - Reg.

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....EHTP units and the authority entitled to process the rebate claims filed by such units - Clarification - Reg. Kind attention is invited to Public Notice No.56/2003 dated 21.04.2003 in terms of which the Commissioner of Customs, Bangalore will continue to have the administrative control over EOUs, STP and EHTP units within his territorial jurisdition. The EOU/EHTP/STP units are entitled for claimi....

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....007. In terms of the same, it has been decided that the rebate or refund of unutilised credit in respect of input and input services used in relation to manufacture of goods which are exported by EOUs would be processed and disbursed by the jurisdictional Central Excise or Customs authority and not by the Service Tax Commissionerate. However, if an EOU provides/exports taxable services, it would r....