2017 (9) TMI 12

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....vocate for the petitioners has submitted that, the first petitioner is an Export Oriented Unit (EOU). The first petitioner is carrying on manufacturing activity since 2006. It was receiving Central Sales Tax (CST) refund from the Development Commissioner, Falta, Special Economic Zone. The first petitioner is entitled to reimbursement in terms of the Foreign Trade Policy framed by the Director General of Foreign Trade, under the Ministry of Commerce, Government of India. It had received reimbursement up to the last quarter of 2010-2011. However, since the first quarter of 2011-2012, the authorities are rejecting the claim for refund of Central Sales Tax. The first petitioner has a claim of Rs. 42,81,604/- in respect thereof. 3. Learned Advo....

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....procured the goods from SEZ Unit. Under the FTP, 2009-2014 particularly paragraph 6.11 thereof, an EOU Unit will be entitled to reimbursement of CST on goods manufactured in India. The supply received by the first petitioner is from a SEZ Unit and not from a DTA Unit. Such supplies, therefore, do not come within the parameters for grant of CST reimbursement. Therefore, the first petitioner is not entitled to the reimbursement of CST. The first petitioner has been paid in excess for a few years. The first petitioner has to refund the same. He has relied upon Chapter 9 of the FTP, 2009-2014. He has submitted that Paragraph 9.21 of the FTP, 2009-2014 stipulates that, DTA means area which is outside SEZ and EOU/EHTP/STP/BTP. He has also relied ....

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....xport obligation, if any, on the supplier. Notwithstanding the above, EOU / EHTP / STP / BTP units shall, on production of a suitable disclaimer from DTA supplier, be eligible for obtaining entitlements specified in chapter 7 of FTP. For claiming deemed export duty drawback, they shall get brand rates fixed by DC wherever All Industry Rates of Drawback are not available. (b) Suppliers of precious and semi-precious stones, synthetic stones and processed pearls from DTA to EOU shall be eligible for grant of Replenishment Authorisations at rates and for items mentioned in HBP. (c) In addition, EOU / EHTP / STP / BTP units shall be entitled to following:- (i) Reimbursement of Central Sales Tax (CST) on goods manufactured in India. Simple ....