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
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
Foreign Trade
Policy relating to supply benefits for deemed exports, benefits to the supplier and
benefits in respect of supply of goods made ... lists the categories of
supply of goods which are regarded as deemed exports including
supply of goods to EOU [para 8.2 (b)]. The specified transactions
nature of deemed exports was covered under FOB value of exports. It
was also submitted that deemed exports were treated at par with exports ... value of
exports; and physical exports were treated at par with deemed exports
within the policy and the former were covered by the term
MEIS scheme, export of
notified goods to notified markets was only eligible for MEIS benefit. As
per the definition of exports, export would mean taking ... Merchandise Exports From India Scheme (MEIS)
(b) An application for claiming rewards under MEIS on exports
(other than Export of goods through courier or foreign
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
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
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
