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Customs - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Grant of CST Refunds - The FTP makes it clear that an EOU shall ...

Case Laws     Customs

August 29, 2019

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

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