Deemed export refund evidence: suppliers must produce recipient acknowledgement and undertakings to claim refund now. Notification prescribes evidences required from suppliers of deemed export supplies to claim refund: (1) acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit on such supplies has been availed; and (3) an undertaking by the recipient that it will not claim the refund and that 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 recipient acknowledgement and undertakings to claim refund now.
Notification prescribes evidences required from suppliers of deemed export supplies to claim refund: (1) acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit on such supplies has been availed; and (3) an undertaking by the recipient that it will not claim the refund and that the supplier may claim the refund.
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