Deemed export refund evidence requirement: specified acknowledgements and recipient undertakings enable supplier refund claims under state GST. Notification specifies that suppliers claiming refund for deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation/EPCG holder or a tax invoice signed by the recipient EOU confirming receipt, together with an undertaking by the recipient that no input tax credit has been availed and that the recipient will not claim 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 requirement: specified acknowledgements and recipient undertakings enable supplier refund claims under state GST.
Notification specifies that suppliers claiming refund for deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation/EPCG holder or a tax invoice signed by the recipient EOU confirming receipt, together with an undertaking by the recipient that no input tax credit has been availed and that the recipient will not claim refund so the supplier may claim it.
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