Deemed exports: domestic supplies can secure drawback, refunds or exemptions subject to prescribed procedural conditions. Deemed exports are domestic supplies of goods manufactured in India that do not leave the country and for which payment is received in rupees or foreign exchange. Eligible categories include supplies against Advance Authorisations/DFIA, to EOUs/STP/EHTP/BTP, capital goods to EPCG holders, supplies to projects financed by notified multilateral/bilateral agencies, supplies permitted for zero customs duty under specified notifications (subject to ICB or stated exceptions), and specified supplies for nuclear and mega power projects. Benefits include Advance Authorisations, deemed export drawback, and refund or exemption of terminal excise duty, subject to non-availment of CENVAT/credit and required declarations.