inputs procured
by the petitioner have enjoyed AA benefits or
Deemed Export Benefits under the said
notification. Therefore, the petitioner was
unable to utilize ... goods [or services] exported out of India
96.(1) The shipping bill filed by [an
exporter of goods] shall be deemed to be
Page
registered person to a 100% EOU also
qualified as deemed exports under the
provisions of the GST Act. In case of
deemed exports, the supply ... import of
capital goods for physical exports.
3. "Export Oriented Unit" means an Export
Oriented Unit or Electronic Hardware Technology
Park Unit
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 ... supplier of deemed export supplies in
cases where the recipient does not avail of
input tax credit on such supplies and furnishes
an undertaking
however,
such organisation did not have the status of
deemed export under the Foreign Trade Policy
and therefore, such supplies were considered
to be supply ... before the Government for examining the
proposal to grant status of deemed export to
supplies of LPG made to PSUs under subsidy
scheme and said
export
purpose so as to meet with the export obligation by UCL.
13. Paragraph '7.3' of the Export Import Policy 1997-2002
reads ... exporter or Main contractor in case
of deemed exports.
(ii)Merchant exporter where the merchant exporter
agrees to the endorsement of the name
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
Zone:
[Provided further that] in respect of
supplies regarded as deemed exports,
the application may be filed by, -
Page 12 of 23
Uploaded by JYOTI ... 2024 ORDER DATED: 28/03/2025
undefined
(a) the recipient of deemed export
supplies; or
(b) the supplier of deemed export
supplies in cases where
refund of tax paid on the supply
of goods regarded as deemed exports or
refund of unutilized input tax credit as
provided under section ... services] 157
exported out of India.-
(1) The shipping bill filed by [an
exporter of goods] 158 shall be
deemed to be an application
India:
(b) in the case of supply of goods
regarded as deemed exports where a
refund of tax paid is available in
respect ... DATED: 12/12/2024
undefined
which the return relating to such
deemed exports is furnished;
(c) in the case of services exported
out of India
classification and mis-declaration of
value of the goods sought to be
exported.
8. The petitioners have therefore,
preferred these petitions challenging
the show cause ... 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
