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
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
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 ... amended, the exporter was entitled to avail a deemed export
drawback as provided in paragraph 8.3(b) of the FTP.
20. In Kandoi Metal Powders
physical export. DGFT has adopted these rates, to the
extent applicable, for deemed exports, so that wherever it
is admissible under FTP, for deemed exports ... para 8.5 of FTP, it is noted
that para 8.5 of FTP categorically provides that supplies
will be eligible for deemed exports drawback provided
CENVAT
documents that GHCL is taking
deemed export benefit under Para 8.3(a) and (b) of FTP. It is
also observed from the case records that ... that appellants were aware of
GHCL availing deemed export benefit under Para 8.3(a) and (b)
of FTP. Revenue is not able to bring
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 ... export either by direct physical export or via the deemed export
route. In case refund of TED is not given qua deemed export, it would
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 Exports- Deemed exports
shall be eligible for any / all of following Exports
benefits in respect of manufacture and supply of goods
qualifying as deemed
supply of goods to EOU is deemed export in terms
of 8.2(b) of FTP and supplier is entitled to claim refund
of TED from ... terms of para 8.3 and 8.4 of FTP reads
as follows:
-8-
"8.3 Benefits for Deemed Exports
Deemed exports shall be eligible
Exchange
remittance as per para 6.9(b) of the FTP 2009-14, as deemed
export under para 8.1 of FTP whereas such transactions
