Case Law Details
M/s. Hubergroup India Private Limited Vs Union of India (Gujarat High Court)
Gujarat High Court has allowed a writ petition filed against denial of refund of Central Sales Tax (CST) to an EOU in a case when the inputs procured from the DTA were used in the production of goods cleared in the DTA during 2007-09. The Court observed that there was conflict between Para 6.11 of the Foreign Trade Policy and Appendix 14I-I of the Handbook of Procedures Vol. 1, during the relevant period. It held that FTP provisions govern the statutory scheme and Appendix cannot override FTP, which shall prevail in case of any conflict.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
1. Rule returnable forthwith. Mr. Nikunt Raval, the learned standing counsel appearing for the Union of India waives service of notice of rule.
2 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:
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