Reimbursement of Central Sales Tax (CST) / Drawback

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..... A to EOUs are regarded as "deemed exports" and considered for discharge of any export obligation on the supplier. For such supplies, the DTA supplier (or the EOU if the DTA supplier gives a disclaimer .....

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..... 21.3 All the above benefits are administered and disbursed by the Development Commissioner/ Regional Authority of DGFT under the Ministry of Commerce.
Manuals, Ready reckoner, Law and practice, R .....

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