CST Refund-EOU.

Dear Sirs.

As per Appendix 14-I-I of FTP, EOU are entitled to claim reimbursement of CST paid by them on procurement of material which is used in the manufacture of finished goods which is being exported.

For this purpose a certificate from CA in support of having made payment to the Vendor, was sufficient. In case, the payments were made by bank directly to the Vendor, as per advice from the EOU Unit, copy of Bank advices were sufficient for the purpose of sanction of reimbursement of CST.

In view of latest RBI guidelines, all payments needs to be made through RTGS (Real Time Gross Settlement), Bank does not issue any documentary evidence having made payment to the Vendor. Therefore, it would be very difficult to get the claim of reimbursement of CST processed and sanctioned by Develoment Commissioner.

Anyone facing such a difficulty, is requested to come-out with the comment/solution/representation, so that the issue can be addressed to the appropriate authority. .


Dilip Darji.


Dear Dilip,

In case of RTGS payments, we get UTR No. form bank which can be presented to, against each invoice. We are not submitting any advice to SEEPZ. When CA certifies the claim, they check the details whether payment is made & the cheque has subsequently realised.




Can we claim refund if purchased within from Group Company ?

Asst.Manager -finance

I wish to know the time limit for CST refund. shall i claimed refnd for the the F.Y.2007-08


Dear friend,

you submit relevant extract of bank statement or UTR NO.with the claim.there is no problem at all. the procedure says that payment shoulde be made through banking channel or DD. we have claimed no. of time hence no problem

Yes you can cliam even if purchase from sister concern or group company. time limit if 6 month from the end of each quqrter. claim will be claim each quarter.



Vijay Agrawal

Article assisitant

Under which head we will account the CST refund received by an EOU ? anyone clarify please.........




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