deemed export benefit. It is submitted that provisions pertaining to
eligibility of deemed export benefit is provided under Chapter 8 of the
FTP. Thus ... respect whereof
supplies of goods have been treated as deemed export and for which
deemed export benefit have been made available. The projects
regarded as deemed exports provided goods are
manufactured in India. The original para 8.1 reads thus:
29
“8.1. Deemed Exports
“Deemed Exports” refer to those ... Deemed Exports
Deemed exports shall be eligible for any/all of following
benefits in respect of manufacture and supply of goods
qualifying as deemed exports
Deemed Export benefits to Non Mega Power
Projects by the DGFT, makes it clear that as on the
cut-off date Deemed Export benefits were ... 2009 FTP 2009-14
was in force. As per Chapter 8 of the said FTP,
Deemed Export benefits were available on goods
manufactured and supplied
Chapter 8 of the
FTP, which reads as follows:
“8.1 Deemed Exports
‘Deemed Exports’ refer to those transactions in
which goods supplied do not leave ... Deemed Exports
Deemed exports shall be eligible for any / all of
following benefits in respect of manufacture and
supply of goods qualifying as deemed exports
Exports
Deemed exports shall be eligible for any/all of following
benefits in respect of manufacture and supply of goods,
qualifying as deemed exports, subject ... extends the benefits under deemed
exports for the supplies which qualify as deemed exports. The qualified
Deemed Exports are undoubtedly eligible for the corresponding benefits
Deemed Export Benefit in relation to the
MSEDCL PPA:
i. The Central Commission has erred in holding that the
withdrawal of deemed export benefit ... 2009-14 and the benefit of
deemed export was limited to advance authorization as
opposed to deemed export duty drawback and exemption
from terminal excise
with deemed exports.
The definition of deemed exports is contained in paragraph 8.1 which reads
thus:
"Deemed Exports
8.1 "Deemed Exports" refer ... Deemed Exports
8.3 Deemed exports shall be eligible for any / all of following
benefits in respect of manufacture and supply of goods qualifying
as deemed
Government from time to time.
7.01 Deemed Exports
(i) "Deemed Exports" for the purpose of this
FTP refer to those transactions in which ... deemed exports provided goods are manufactured
in India.
39. The original Para 8.1 reads thus:
"8.1. Deemed exports.--"Deemed exports"
refer
responsible for the formulation of the Foreign Trade Policy [FTP] under
which the deemed export benefits are available to the petitioner.
2.2 Section ... order to be treated as "Deemed Exports",
which would lead to availability of deemed export benefits. The
exercise to scrutinise such supply
procedure for
International Competitive Bidding are qualified as "deemed export".
Paragraph 8.3 of FTP provides for various benefits available to the
deemed exports ... that refund of CENVAT Credit is not permissible
for "deemed exports" under FTP since "deemed exports" do not come
within
