Deemed export circulars

Dear Ganesh,

I have 1 refference to the case law for deemed exports.

Citation  - 2011 (270) ELT 101 (Tri. Mumbai)

 Assesse can claim refund of CCR under Rule 5 for supplies to EOU (Deemed Exports) subject to goods must be actually exported by EOU.

 Deemed export benefits to be availed by the supplier

• All Industry Duty Drawback in case benefit not availed by EOU

• Duty Drawback under Brand Rate Fixation route.

• Suppliers can claim Advance Authorization / DFIA for their products manufactured & supplied to EOU

• Domestic Sales by the supplier will be counted towards discharge of E.O under EPCG scheme if availed.

Regards,

Nitin Karmalkar

M.No.9822610852