appropriate writ, order or direction, directing the respondents to grant
the deemed export duty drawback claims to the petitioner in terms of
Approval Orders ... deemed benefit drawback claimed by
the petitioner in which para 3 of the impugned minutes to hold that the
petitioner is ineligible for deemed export
summed up
thus:-
2.1 The petitioner has been claiming "deemed export
benefits" on various power projects and, therefore, has an interest ... subordinates in connection with the processing and grant of the
deemed export benefit. The respondent no.1 is the Union of India,
responsible
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
without Form CT-3 certificate. That on
completion of such deemed export and receipt of Export
Obligation Discharged Certificate, a request was made to
issue ... issued either to a manufacturer exporter
or merchant exporter tied to supporting
manufacturer(s). Exports can also be made by
procurement of white sugar from
Board circular cannot be deemed to partake
the character of mandating that in case of valid deemed export, the
same were required to be treated ... exports. It refers
to 'exports'. Therefore, the terms of the provision per-se do not
call for exclusion of any exports. Deemed exports
Appellate Tribunal
erred grievously in setting aside he issue
relating to DEEMED EXPORT (DTA sales) to the file
of the Assessing Officer and thereby ... following
terms:-
"13. Regarding claim u/s. 10B on deemed exports
we have already set aside this issue to the
file of assessing officer
another 100% EOU under CT3, which
would amount to deemed export. It was alleged
Page 3 of 67
O/TAXAP/1142/2013 ORDER
inter ... Mtrs)
valued at Rs.5,70,87,598/ under deemed
export Scheme, under various ARE3As
(Details as per Annexure:A). The Range
Superintendent have
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
refund of tax on
the supply of goods regarded as deemed exports, or refund of
unutilised input tax credit as provided under sub-section ... goods or
services exported out of India.-- (1) The shipping bill filed by
an exporter of goods shall be deemed to be an application
