Education cess reimbursement on excise duty eligible for drawback or terminal excise refund for deemed exports. Reimbursement of education cess paid with excise duty or terminal excise duty is permitted for supplies treated as deemed exports made on or after 18.01.2005; reimbursement may be obtained through duty drawback or terminal excise duty refund mechanisms, subject to fulfillment of all eligibility conditions, documentary requirements and other provisions applicable to deemed exports under the Foreign Trade Policy.
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.
Education cess reimbursement on excise duty eligible for drawback or terminal excise refund for deemed exports.
Reimbursement of education cess paid with excise duty or terminal excise duty is permitted for supplies treated as deemed exports made on or after 18.01.2005; reimbursement may be obtained through duty drawback or terminal excise duty refund mechanisms, subject to fulfillment of all eligibility conditions, documentary requirements and other provisions applicable to deemed exports under the Foreign Trade Policy.
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