Deemed exports: domestic supplies can attract authorisations, duty drawback, and excise refunds when supplied under prescribed conditions. Deemed exports allow benefits where domestically manufactured goods supplied do not leave India but qualify for Advance Authorisations/DFIA, deemed export duty drawback, and refund of terminal excise duty, subject to manufacture in India, direct supply to designated recipients, and compliance with conditions such as ICB/NCB procurement routes. CENVAT credit affects drawback entitlement; certain supplies (cement, steel, fuel) have specified eligibility. Administrative safeguards include payment routing rules, sample internal audits for risk management, recovery with interest on erroneous payments, and penal action for misdeclaration.