2010, New Delhi, dated 05.05.2010
for the purpose of 'Deemed Export' benefits under the purview of para ... Deemed exports shall be eligible for any/all of following
Exports benefits in respect of manufacture and supply of goods
qualifying as deemed exports subject
unit and the supplies
are entitled to be treated as "deemed export" - as defined by para
6.11 of the 2009 policy in question ... Elaborating on this, it is
submitted that by para 8.1, "deemed export" refers to categories of
supplies outlined in para 8.2. The petitioner
Duty (in the sum of `46,54,295/-) vis-a-vis
deemed exports made to Vimal Agro Products Pvt. Ltd. and TATA
Coffee ... Deemed exports
shall be eligible for any / all of following Exports
benefits in respect of manufacture and supply of goods
qualifying as deemed exports subject
National Highways Development Project (NHDP), were eligible for
classification as "Deemed Exports". Among the benefits available to a
supplier of goods under ... deemed exports" scheme was the entitlement to
refund of the excise duty element in the value of manufactured goods
supplied by it. A bidder
amendments in Chapter 2 defined
what are deemed exports as those transactions in which goods supplied do
not leave the country (paragraph 10.1). Paragraph ... defined the
categories for such deemed exports. Paragraph 10.2 (g) included the
category of supply of goods to the Power, Oil and Gas sector including
which provides various benefits in relation
to „deemed exports‟. This refers to those transactions in which
goods supplied do not leave the country, but fiscal ... supply of
cement and steel would not be eligible for deemed export
benefits. This view was reiterated in the PIC meeting dated 9th
September
contract price shall be made on account of variation in deemed
export benefits. Notwithstanding the foregoing such additional
or reduced costs shall not be separately ... contract price shall be made on account of variation in deemed
export benefits. Notwithstanding the foregoing such additional
or reduced costs shall not be separately
made under a World Bank project, it was a 'deemed export' by it petitioner to NDDB, Anand.
3. It is an undisputed fact ... fulfillment of export obligation in absence of DEEC (export). This suggestion is not at all acceptable. The submission of DEEC (export) duly completed and authenticated
products to be exported out of India or be supplied under deemed
export, if allowed by the FTP or the customs notifications. This aspect ... issued either to a manufacturer-exporter or a merchant exporter tied
with a supporting manufacturer with past export performance (in at least the
preceding
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
