Deemed export refund evidence: supplier must produce receipt acknowledgement or signed invoice plus recipient undertakings. Prescribes three evidences for suppliers claiming refund on deemed export supplies: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; an undertaking by the recipient that no input tax credit on such supplies was availed; and an undertaking by the recipient that it will not claim the refund and that 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: supplier must produce receipt acknowledgement or signed invoice plus recipient undertakings.
Prescribes three evidences for suppliers claiming refund on deemed export supplies: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; an undertaking by the recipient that no input tax credit on such supplies was availed; and an undertaking by the recipient that it will not claim the refund and that the supplier may claim it.
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