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
sponsoring agencies
such as the JBIC are to be treated as Deemed Exports. Clause 8.2(d) of the
FTP 2009-14 is reproduced below:-
Signature ... supply of goods by
main/subcontractors shall be regarded as "Deemed Exports"
under FTP, provided goods are manufactured in India:
(d) Supply
instant petition,reads as follows:
"7.06 Conditions for refund of deemed export drawback
Supplies will be eligible for deemed export drawback as per para ... stands today, reads
thus:
"7.06 Conditions for refund of deemed export drawback
Supplies will be eligible for deemed export drawback as per para
India of a trade mark to goods to be exported
from India would deem to constitute use of the trade mark. Section ... observing that although goods are to be exported from India, it
is deemed to constitute the use of the trade mark in relation to those
following supplies of goods or services or
both, namely:-
(a) export of goods or services or both; or
(b) supply of goods or services ... goods [or services] exported out of India.
- (1) The shipping bill filed by [an exporter of goods] shall be deemed to be an
application
case of export.
(13) The licensee shall carry out only batch production in a manufacturing
cycle.‖
The Court has deemed it relevant to extract ... hereinbelow: -
―87. Licences for import and export of arms and ammunition.--The
grant of licences for import and export of arms and ammunition under these
ground that it was not maintainable as Gems & Jewellery Export
Promotion Council ("GJEPC"), i.e. Respondent No.2, did not fall within ... Industry (hereinafter referred
to as "MOCI"), it could be deemed to be an instrumentality of the State
within Article
exported by the petitioner under column A
was higher.
3.1. However, what has emerged, as noticed above, is that rates referred
against products exported ... fact that the shipping bill
filed by the exporter would be deemed as an application for seeking refund
of IGST on goods exported
behalf of the exporter within the timeframe allowed under the
Foreign Exchange Management Act, 1999 ["FEMA"], else it is deemed to
never have ... exporter [in the instant case, the
petitioner], but admittedly, up until now, sale proceeds have not been
received against such exports, and therefore the deeming
Exports and Others reported as (2016) 1
SCC 91.
15. In relation to the above issue, it is deemed expedient to make
reference
