Deemed export refund: suppliers must produce recipient acknowledgement and undertakings on non availment of input tax credit and non claim. Notification prescribes three mandatory evidences for suppliers claiming refund on deemed export supplies: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder (or a tax invoice countersigned by the recipient Export Oriented Unit) confirming receipt; an undertaking by the recipient that no input tax credit on such supplies has been availed; and an undertaking by the recipient that the supplier will claim the refund.
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 export refund: suppliers must produce recipient acknowledgement and undertakings on non availment of input tax credit and non claim.
Notification prescribes three mandatory evidences for suppliers claiming refund on deemed export supplies: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder (or a tax invoice countersigned by the recipient Export Oriented Unit) confirming receipt; an undertaking by the recipient that no input tax credit on such supplies has been availed; and an undertaking by the recipient that the supplier will claim the refund.
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