Export Oriented Units Can Claim Central Sales Tax Reimbursement for Indian-Made Goods Under Foreign Trade Policy.

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Full Text of the Document

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....Grant of CST Refunds - The FTP makes it clear that an EOU shall be entitled to the reimbursement of the CST on goods manufactured in India - the provisions in the FTP govern the statutory scheme of the policy, and in case of a conflict, the FTP provisions should prevail vis-a-vis the appendix in Handbook of Procedures, which are nothing but a subordinate legislation - refund allowable....