herein pertaining to the month of June 2019 so that
'Deemed Export' could be tick mark (√) in regard to Invoice ... aforesaid supplies are 'Deemed Export' in
accordance with Section 147 of the CGST Act read with Rule
89(2)(g) of the CGST
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 subsection ... India;
(b) in the case of supply of goods regarded as
deemed exports where a refund of tax paid is
available in respect
case may be, for export from
India for delivery at the time and place of exportation,
where the buyer and seller of the goods ... directly from the port to the site of the
recipient of deemed export supply (Project Authority)
Page 31 of 46
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This decision has also been followed in case of PADMINI
EXPORTS & 1 vs UNION OF INDIA & 2 in Special Civil
Application No.17812 ... cannot be denied on the ground that the case
was of deemed export. It was insisted that the refund would
be granted only in case
India.-(1) The shipping bill filed
by [an exporter of goods]177 shall be deemed to be an
Page 13 of 22
Downloaded ... integrated tax paid on the goods
exported out of India and such application shall be deemed to
have been filed only when:- (a) the person
2022
(b) where the proper officer deems it necessary to subject any imported
goods or export goods to any chemical or other test ... importer or the
exporter, as the case may be, furnished such security as the proper
officer deems fit for the payment of the deficiency
where the proper officer deems it necessary to subject
any imported goods or export goods to any chemical or
other test for the purpose ... importer or the exporter as the case
may be, furnishes such security as the proper officer
deems fit for the payment of the deficiency
2022
(b) where the proper officer deems it necessary to subject any imported
goods or export goods to any chemical or other test ... importer or the
exporter, as the case may be, furnished such security as the proper
officer deems fit for the payment of the deficiency
Deputy Commissioner of
Customs (Export), Mundra (Annexure-H).
C) Such other and further order or orders as may be deemed just and
proper ... enable the writ applicant to claim
benefit under the Merchandise Exports from India Scheme ["MEIS" for
short].
5 We need not delve much
