Deemed exports confer supplier entitlement to Advance Authorisation, duty drawback and terminal excise refund under prescribed procedures. 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.
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 confer supplier entitlement to Advance Authorisation, duty drawback and terminal excise refund under prescribed procedures.
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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