refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section ... India; (b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect
units located in the free trade zones/export
processing zones or 100% export oriented units are
deemed to be exports, the appellant is not entitled ... Import Export Policy with a view to extend the
export benefits which are otherwise available only
for physical exports so that the consumption of
indigenous
registered person under sub-section (3) of section 34; (39) "deemed exports" means such supplies of goods as may be notified under section
Counsel for assessee submitted that this sale should be treated as deemed export. M/s Texas Instruments India Ltd., is a registered STP unit ... exports for the purpose of Section 10A . Section 10A has been introduced by the Government to encourage export sales for which Export and Import Policy
loss of Deemed Export
Benefits, (iii) a sum of Rs.2,83,65,888/- by way of refund of liquidated
damages recovered by the petitioner ... extension of delay /
compensation thereof and also the matters connected with Deemed
Export Benefits made may also be referred to the sole arbitrator
and sought
product is cleared to another 100% EOU as deemed credit, in as much as the deemed export cannot be treated at par with physical export ... deemed exports also as exports.
22. The provision itself makes no distinction among various types of exports. It refers to 'exports'. Therefore
Central Goods and Services Tax Act, 2017
147. Deemed exports.
- The Government may, on the recommendations of the Council, notify certain supplies of goods ... deemed exports, where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange
appropriate writ, order or direction, directing the respondents to grant
the deemed export duty drawback claims to the petitioner in terms of
Approval Orders ... deemed benefit drawback claimed by
the petitioner in which para 3 of the impugned minutes to hold that the
petitioner is ineligible for deemed export
summed up
thus:-
2.1 The petitioner has been claiming "deemed export
benefits" on various power projects and, therefore, has an interest ... subordinates in connection with the processing and grant of the
deemed export benefit. The respondent no.1 is the Union of India,
responsible
supplier to defendant No. 1 will be treated as "deemed exports" and various incentives will be available to the plaintiff in case ... prepared to treat the supplies under the suit contract as "deemed export". Perhaps only supplies are to be treated as 'deemed export
