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
supply of goods to
EOUs would qualify as "deemed exports" and thus in terms of paragraph
8.3(c) read with paragraph ... rule, the words „output
service which is exported‟ means the output service exported
in accordance with the Export of Services Rules
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
2010, New Delhi, dated 05.05.2010
for the purpose of 'Deemed Export' benefits under the purview of para ... Deemed exports shall be eligible for any/all of following
Exports benefits in respect of manufacture and supply of goods
qualifying as deemed exports subject
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
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
Duty (in the sum of `46,54,295/-) vis-a-vis
deemed exports made to Vimal Agro Products Pvt. Ltd. and TATA
Coffee ... Deemed exports
shall be eligible for any / all of following Exports
benefits in respect of manufacture and supply of goods
qualifying as deemed exports subject
payment of TED.
The supply of goods to EOU is deemed export in terms
of 8.2(b) of FTP and supplier is entitled to claim ... parties and perused the material on record.
6. Benefits for deemed export before the
amendment in terms of para 8.3 and 8.4 of FTP reads
CALCULATION OF
DEDUCTIBLE EXPORT PROFIT U/S. 10B IN RESPECT OF
DEEMED EXPORT VIDE COMMON ORDER OF THE INCOME-TAX
APPELLATE TRIBUNAL BEARING ... Export Turnover' in both these provisions does
not make any such distinction between the 'Direct
Export' and 'Deemed Export
deduction u/s.10B of
the Act and the "Deemed Export" of such goods or
articles through a third party cannot be
considered ... Export Turnover' in both
these provisions does not make any such
distinction between the 'Direct Export' and
'Deemed Export
