Lakh FiftyFour
Thousand Two Hundred and NinetyFive only), towards deemed
exports made to EOUs (Vimal Agro Products Pvt. Ltd. and TATA
Coffee ... that once the supply of goods
fall within the category of deemed exports, the unit would be
entitled to refund of TED. Learned Single Judge
entitled to duty drawback, confined to customs duty component,
against deemed exports, even where it has claimed cenvat credit.
2.1. The concomitant issue which ... claimed duty drawback qua custom duty component, on the premise that
deemed export had taken place.
5.1. An application, in this behalf, was filed
income u/s 10AA of the Act in respect of deemed
exports to UNICEF, the ld. CIT(A) allowed the benefit
of exemption ... 10AA considering the fact that the
deemed exports are also eligible for exemption u/s 10AA
following the decision of the Hon'ble Supreme
Shrijkrupa Exports, M/s Apple International,
M/s Jakap Metind Pvt. Ltd. and M/s Srijan Exports. Appellant showed
deemed export clearance of total ... export to arrive at the
quantum of eligible domestic clearances and whether the same should
include only physical export or it should include deemed export
Appeals) has erred in holding that the value of
deemed export of Rs.13,67,2801 - in respect of exports made
through the assessee ... word "export" under Import-Export Policy
or other provisions of law, the pertinent question is not whether a
transaction is export
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
processing of
refund claims on account of inverted duty structure, deemed exports and
excess balance in electronic cash ledger.
30. It is submitted that refund ... 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
processing of
refund claims on account of inverted duty structure, deemed exports and
excess balance in electronic cash ledger.
30. It is submitted that refund ... 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
without payment
of duty against the CT-3 as deemed export. Statement of Chandresh Kishan
Bhai Dhandha, Proprietor of M/s Uma Textiles Processors ... Page C/10809,10795/2017
E/10799,10800/2017
of deemed export under proviso to Section 11A(1) of Central Excise
Act, 1944.
(v) Demand
export to arrive at the quantum of
eligibie domestic clearances and whether the same should include only
physical export or it should include deemed export ... goods manufactured and the quantities of
physical export as well as the value of physical export, deemed export
and also the quantities of each
