Commissioner (A) has allowed the refund of CENVT credit relating to deemed export.
2. Briefly the facts of the case are that the respondent-assessee ... that deemed export are as good as physical exports and the appellant is entitled to refund of CENVAT credit on account of deemed exports. Aggrieved
must export articles or
things or computer software. Secondly, the said
export may be done directly by him or
through other exporter after fulfilling ... Export Turnover' in both these provisions
does not make any such distinction between the 'Direct
Export' and 'Deemed Export'.
Date
Withdrawal of deemed export benefit by DGFT
ii. Design changes in Coal Handling Plant (CHP)
iii. Increase in the rate of Minimum Alternate ... Whether the Central Commission erred in holding that the
withdrawal of deemed export benefit pursuant to the Circular
dated 28.12.2011 issued by the DGFT
definition given in Customs Act, 1962 export is different from deemed export as defined in SEZ Act . CCR do not recognize deemed export.
5.04. There ... Policy and with reference to the Export Oriented Unit, a physical export is not a deemed export. Deemed export is defined in Chapter
treated as EOU exports and thereby there was shortfall in fulfillment of minimum NFE while Export Performance/Export Obligation for the period from ... have made any deemed clearance for that period. In view of the penalty imposed by Development Commissioner, no deemed export is proved and appellant failed
Lakh FiftyFour
Thousand Two Hundred and NinetyFive only), towards deemed
exports made to EOUs (Vimal Agro Products Pvt. Ltd. and TATA
Coffee ... that once the supply of goods
fall within the category of deemed exports, the unit would be
entitled to refund of TED. Learned Single Judge
while reimbursing those taxes.
It is an admitted fact that no deemed exports benefits were availed by the
petitioner/employer in view of the specific ... documents by recording a finding to the effect that the deemed export
benefit pertains to all the supplies in respect of the project and were
agents -
(i) to forthwith sanction and grant to the
Petitioner the deemed export drawback at the rate
mentioned in column ... particular goods exported
by several exporters with different prices and they are fixed on
the basis of data supplied by the Export Promotion Councils
entitled to duty drawback, confined to customs duty component,
against deemed exports, even where it has claimed cenvat credit.
2.1. The concomitant issue which ... claimed duty drawback qua custom duty component, on the premise that
deemed export had taken place.
5.1. An application, in this behalf, was filed
according to the petitioner, supplies made to EOUs are
classified as deemed export under the Foreign Trade Policy 2009-2014 (in
short ... provide
impetus to export either by direct physical export or via the deemed export
route. In case refund of TED is not given qua deemed
