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
another 100% EOU under CT3, which
would amount to deemed export. It was alleged
Page 3 of 67
O/TAXAP/1142/2013 ORDER
inter ... Mtrs)
valued at Rs.5,70,87,598/ under deemed
export Scheme, under various ARE3As
(Details as per Annexure:A). The Range
Superintendent have
refund of tax on the supply of goods regarded as
deemed exports, or refund of unutilised input tax credit
as provided under subsection ... Refund of tax on the supply of goods regarded as deemed exports;
(iv) Refund of unutilised ITC in terms of Section 54(3) ;
62. Thus
processing of
refund claims on account of inverted duty structure, deemed exports and
excess balance in electronic cash ledger.
30. It is submitted that refund ... Zone:
Provided also that in respect of supplies
regarded as deemed exports, the application may be
filed by, -
(a) the recipient of deemed export supplies
processing of
refund claims on account of inverted duty structure, deemed exports and
excess balance in electronic cash ledger.
30. It is submitted that refund ... Zone:
Provided also that in respect of supplies
regarded as deemed exports, the application may be
filed by, -
(a) the recipient of deemed export supplies
Zone:
[Provided also that in respect of supplies
regarded as deemed exports, the application may
be filed by,
(a) the recipient of deemed export supplies ... supplier of deemed export supplies in
cases where the recipient does not avail of
input tax credit on such supplies and furnishes
an undertaking
refund of tax on the supply
6
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
export product
including export to Special Economic Zone Units (hereafter referred to as
"SEZ Units"). Chapter 7 relates to "Deemed Exports ... under:
"1. Exports to SEZ units are covered under physical/direct exports wherein
a Bill of Exports is generated, whereas deemed exports are defined
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
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
