PANKAJ MITHAL,J. - (1.) The petitioner is a Company engaged in manufacturing of excisable goods in its factory set up in Electronic Hardware Park, Noida, U.P. and is registered as an Export Oriented Unit (hereinafter referred to as EOU).
(2.) The petitioner by means of both the above writ petitions has invoked the extraordinary jurisdiction of this Court for quashing of the Circular dated 14-1-2015 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.
(3.) In addition to challenging the aforesaid circular, the petitioner has sought a direction upon the respondents, specially respondent no. 3 to reimburse the Central Sales Tax (hereinafter referred to as CST) paid on goods purchased by it from EOUs or from Special Economic Zone (hereinafter referred to as SEZ) units in accordance with the provisions of para 6.11(c)(i) of the Foreign Trade Policy (hereinafter referred to as FTP), 2004-2009/2009-2014 read with procedure prescribed under Appendix 14-I-I of the Handbook of Procedures.;