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
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
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
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
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