Evidence for deemed export refund claims requires recipient acknowledgement and undertakings ensuring no input tax credit or duplicate refund. Suppliers claiming refund for deemed exports must produce either an acknowledgement by the jurisdictional tax officer of the relevant Advance Authorisation or EPCG holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt. Additionally, suppliers must furnish recipient undertakings that no input tax credit has been availed on the supplies and that the recipient will not claim the refund, permitting the supplier to 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.
Evidence for deemed export refund claims requires recipient acknowledgement and undertakings ensuring no input tax credit or duplicate refund.
Suppliers claiming refund for deemed exports must produce either an acknowledgement by the jurisdictional tax officer of the relevant Advance Authorisation or EPCG holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt. Additionally, suppliers must furnish recipient undertakings that no input tax credit has been availed on the supplies and that the recipient will not claim the refund, permitting the supplier to claim it.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
