Deemed exports entitlement: domestic suppliers may obtain authorisations, drawback and excise relief when goods remain in the country. Deemed exports are domestic supplies of goods manufactured in India that do not leave the country and qualify for benefits-Advance Authorisation/DFIA, deemed export drawback, and exemption/refund of terminal excise duty-when made to specified categories (Advance Authorisations, EOUs/STPs/EHTPs/BTPs, EPCG recipients, ICB procured projects, listed power/fertilizer/UN/nuclear projects) subject to procedural and eligibility conditions including non availing of CENVAT by the recipient and adherence to ICB/competitive bidding where required.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed exports entitlement: domestic suppliers may obtain authorisations, drawback and excise relief when goods remain in the country.
Deemed exports are domestic supplies of goods manufactured in India that do not leave the country and qualify for benefits-Advance Authorisation/DFIA, deemed export drawback, and exemption/refund of terminal excise duty-when made to specified categories (Advance Authorisations, EOUs/STPs/EHTPs/BTPs, EPCG recipients, ICB procured projects, listed power/fertilizer/UN/nuclear projects) subject to procedural and eligibility conditions including non availing of CENVAT by the recipient and adherence to ICB/competitive bidding where required.
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