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2018 (10) TMI 1568 - HC - CustomsReimbursement of CST under FTP - EOU - Refund claim - duty paid under protest - Debonding of unit - reimbursement in relation to the petitioners' purchases from EOUs - Departmental authorities would not permit debonding of the petitioners' manufacturing unit unless and until all dues were cleared - Held that:- As per the Foreign Trade Policy prevailing at the relevant time, the petitioner would claim reimbursement of central sales tax paid on the purchases made. Such reimbursements were granted at the relevant time. Later on the department issued demands for returning such reimbursement in relation to the petitioners' purchases from EOUs. The Court held that there was no such condition in the Foreign Trade Policy and the condition sought to be read or imposed through the procedure laid down in Hand Book of Procedures could not override the provisions contained in the Foreign Trade Policy. Demand raised in show cause notices would not be enforced against the petitioners - petition disposed off.
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