(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:
(3.) During 2007-09, the EOU had availed the refund of the Central Sales Tax ('CST' for short) suffered on the inputs procured from the Domestic Tariff Area (DTA) unit and used in the production of the finished goods cleared for the exports as well as cleared to other units in the Domestic Tariff Area (DTA) as per the permission granted under the Foreign Trade Policy ('FTP' for short).