Deemed export refund evidence requirements ensure supplier can claim refund when recipient forgoes input tax credit. Deemed export refund claims require the supplier to produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG holder confirming receipt, or a recipient-signed tax invoice, together with recipient undertakings that no input tax credit has been availed and that the recipient will not claim the refund so the supplier may claim it.
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 requirements ensure supplier can claim refund when recipient forgoes input tax credit.
Deemed export refund claims require the supplier to produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG holder confirming receipt, or a recipient-signed tax invoice, together with recipient undertakings that no input tax credit has been availed and that the recipient will not claim the refund so the supplier may claim it.
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