9911796707
TMI Blog2017 (9) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ed such reimbursement - petition allowed - decided in favor of petitioner. X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities have now removed the anomalies and have included supplies out of SEZ Units for the purpose of reimbursement of CST. He has referred to an unreported judgment of the Madras High Court rendered on March 13, 2016 in W.P. No. 15646 of 2014 (M/s. Hospira Health Care Private Ltd. v. Development Commissioner & Ors.) and has submitted that, the same issue was answered in favour of the petitioner in such judgment. The petitioner is, therefore, entitled to the reimbursement as claimed. 4. Learned Advocate for the respondents has submitted that, the petitioners have 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 In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon two grounds to claim that, reimbursement of CST is not available to the first petitioner. The first ground is Paragraph 6.11(c)(i) of the FTP, 2009-2014. Paragraph 6.11 of the FTP, 2009-2014 deals with entitlement for supplies from DTA. DTA is not defined in the FTP of 2009-2014. The relevant clause is as follows:- "6.11 Entitlement for Supplies from the DTA (a) Supplies from DTA to EOU / EHTP / STP / BTP units will be regarded as "deemed exports" and DTA supplier shall be eligible for relevant entitlements under chapter 7 of FTP, besides discharge of export 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TP of 2009- 2017. However, the Policy and Procedure for FTP for 2010-2015 specifies that, EOU will be entitled to full reimbursement of CST paid by them on purchases from SEZ also. 8. There is no reason as to say that, purchases from SEZ by an EOU will not be entitled to reimbursement of CST in terms of FTP of 2009-2014. This contention of the respondents cannot be accepted. An EOU purchasing goods from a SEZ will be entitled to reimbursement of CST in terms of FTP, 2009-2014. The first petitioner was allowed such reimbursement. The demands for refund of such reimbursement are, therefore, without any basis. 9. The next ground of denial of reimbursement of CST to the first petitioner on purchases from SEZ is an Office Memorandum dated Apri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
