Deemed export refund evidence: suppliers must produce specified acknowledgements and recipient undertakings to claim refund. Notification prescribes evidentiary requirements for suppliers of deemed export supplies to claim refund: (i) acknowledgement by the jurisdictional tax officer of the Advance Authorisation/Export Promotion Capital Goods Authorization holder or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (ii) an undertaking from the recipient that no input tax credit has been availed on such supplies; and (iii) an undertaking that the recipient will not claim refund and the supplier may 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 evidence: suppliers must produce specified acknowledgements and recipient undertakings to claim refund.
Notification prescribes evidentiary requirements for suppliers of deemed export supplies to claim refund: (i) acknowledgement by the jurisdictional tax officer of the Advance Authorisation/Export Promotion Capital Goods Authorization holder or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (ii) an undertaking from the recipient that no input tax credit has been availed on such supplies; and (iii) an undertaking that the recipient will not claim refund and the supplier may claim the refund.
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