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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