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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>DGFT Clarifies Deemed Export Benefits: Manufacturer Exporters Eligible for Duty Refunds, Merchant Exporters Excluded Post-Circular.</h1> The circular issued by the Directorate General of Foreign Trade clarifies the eligibility for deemed export benefits, such as refunds of Duty Drawback and Terminal Excise Duty. It specifies that these benefits are available only to Manufacturer Exporters for goods manufactured in India. Merchant Exporters are not eligible for these benefits for supplies made after the circular's date. The circular also addresses the issuance of Special Imprest Licenses, which are restricted to Manufacturer Exporters and subcontractors for their manufactured goods. The guidance applies to supplies under certain paragraphs of the EXIM Policy and turn-key civil construction projects, ensuring compliance with the policy's conditions.