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2017 (8) TMI 57 - HC - CustomsReimbursement of Central Sales Tax (CST) - Validity of Circular dated 14.01.2015 issued by the respondent no.3 Director, Software Technology Parks of India, Department of Electronics and Information Technology, Ministry of Communication and Information Technology, Government of India - reimbursements on goods purchased from EOUs or from Special Economic Zone - authority to process the claim - Held that: - It is only in respect of the benefit of deemed exports and export duty drawback that Clause (a) stipulates for the supplies from DTA but no such stipulation is contained in Clause (a) for conferring the benefit of reimbursement of CST - The Circular dated 14.04.2015 has been issued by the Director, STPI, Department of Electronics and Information Technology, Ministry of Communication and Information Technology, Government of India, whereas the FTP, which contains paragraph 6.11 is statutory policy under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 formulated and issued by the Ministry of Commerce and Industry, Government of India. Therefore, the provisions and the benefits conferred therein cannot be taken away by any subordinate authority or legislation. The petitioner is an EOU, who is purchasing goods as a raw material from another EOU or similar units other than DTA and therefore is entitled to reimbursement of CST in terms of paragraph 6.11(c)(i) of the FTP, 2009-14 and the respondents are not legally justified in withholding the same for the reason that the petitioner has not purchased raw material from DTA on the basis of the Circular dated 14.01.2015, which is not only in conflict with the provisions of the FTP but is illegal otherwise also which cannot override the FTP. Authority responsible for the reimbursement of CST to the petitioner - Held that: - The Hand Book of the Procedures under the FTP clearly lays down that the claims for reimbursement of CST shall be presented inter alia to the designated officer of the STP and that the disbursing authority of such claimed amount will inter alia be the designated officer of the STP, who will make payment to the units claiming reimbursement - the liability is squarely cast upon the designated officer of the STPI to receive application for reimbursement and to make payment thereof if necessary. Circular No. STPN /CST /2015 dated 14.01.2015 illegal and issues a writ of mandamus directing the respondent no.1 to process reimbursement claim of CST of the petitioner in respect of goods purchased by it from non-DTA and to make payment thereof to the petitioner in terms of paragraph 6.11(c)(i) forthwith - petition allowed - decided in favor of petitioner.
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