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          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.

          <h1>Deemed exports confer supplier entitlement to Advance Authorisation, duty drawback and terminal excise refund under prescribed procedures.</h1> Deemed exports are supplies of goods manufactured in India that do not leave the country and attract benefits where goods fall within prescribed categories such as supplies against Advance Authorisation/DFIA, to EOUs/EHTPs/STPs/BTPs, to EPCG holders, to projects under ICB by notified agencies, to specified power, fertilizer, refinery and UN or nuclear projects, and certain container supplies. Eligible suppliers may obtain Advance Authorisation/DFIA, deemed export drawback and terminal excise duty refund or exemption subject to procedural conditions (including ICB where required), non-availment of CENVAT credit by the recipient for refunds, and prescribed application and certification procedures for subcontractor supplies.

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