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Difference between export & deemed export

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 asked

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Ans: Exports means selling the goods to customers who are located out side the country while Deemed exports means selling the goods to customers who are located in india, and who will do 100% exports. In exports process system will generate the ARE3 document while in deemed export system will generate ARE 1 document.

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Deemed exports and exports are not distinguishable for the purpose of Central Excise Law Commissioner of Central Excise, Noida Vs. JBM Auto Components Ltd. [(2014) 51 taxmann.com 36 (New Delhi – CESTAT)] In the instant case, the Department preferred an appeal to the Hon’ble CESTAT, Delhi, against the order of the Ld. Commissioner (Appeals) wherein it was held that deemed exports and exports are not different. The Department sought to distinguish exports and deemed exports before Hon’ble CESTAT, Delhi. The Hon’ble CESTAT, Delhi held that there is no law to advance such proposition and accordingly,the two concepts i.e. exports and deemed exports are not different. Thus, the appeal filed by the Department was dismissed.

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Deemed exports and exports are not distinguishable for the purpose of Central Excise Law Commissioner of Central Excise, Noida Vs. JBM Auto Components Ltd. [(2014) 51 taxmann.com 36 (New Delhi – CESTAT)] In the instant case, the Department preferred an appeal to the Hon’ble CESTAT, Delhi, against the order of the Ld. Commissioner (Appeals) wherein it was held that deemed exports and exports are not different. The Department sought to distinguish exports and deemed exports before Hon’ble CESTAT, Delhi. The Hon’ble CESTAT, Delhi held that there is no law to advance such proposition and accordingly,the two concepts i.e. exports and deemed exports are not different. Thus, the appeal filed by the Department was dismissed. My Comments: In the case of E.I. Dupont India (P) Ltd. Vs. Union of India [(2014) 41 taxmann.com 479/43 GST 461 (Guj.)] the Hon’ble Gujarat high Court held that refund under Rule 5 of the CENVAT Credit Rules, 2004 (“the Credit Rules”) would be allowed in respect of credit attributable to turnover of deemed export.

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Deemed exports and exports are not distinguishable for the purpose of Central Excise Law Commissioner of Central Excise, Noida Vs. JBM Auto Components Ltd. [(2014) 51 taxmann.com 36 (New Delhi – CESTAT)] In the instant case, the Department preferred an appeal to the Hon’ble CESTAT, Delhi, against the order of the Ld. Commissioner (Appeals) wherein it was held that deemed exports and exports are not different. The Department sought to distinguish exports and deemed exports before Hon’ble CESTAT, Delhi. The Hon’ble CESTAT, Delhi held that there is no law to advance such proposition and accordingly,the two concepts i.e. exports and deemed exports are not different. Thus, the appeal filed by the Department was dismissed. My Comments: In the case of E.I. Dupont India (P) Ltd. Vs. Union of India [(2014) 41 taxmann.com 479/43 GST 461 (Guj.)] the Hon’ble Gujarat high Court held that refund under Rule 5 of the CENVAT Credit Rules, 2004 (“the Credit Rules”) would be allowed in respect of credit attributable to turnover of deemed export. Similarly, In the case of Inox Air Products Ltd. Vs. CCE [(2007) taxmann.com 949 (Ahd. – CESTAT)] the Hon’ble CESTAT, Ahmedabad held that rebate under Rule 18 of the Central Excise Rules, 2002 would be applicable to deemed exports.

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