Deemed exports benefits: procedural and eligibility framework for claiming TED refunds and duty drawback under scheme Deemed exports permit TED refunds or duty drawback where domestic supplies qualify; claims filed on ANF-7A by supplier or recipient with IEC require non availment or disclaimer certificates, evidence of bank payment (e-BRC) or project authority payment certificate, and may rely on Advance Authorisation/DFIA for duty free inputs or, if absent, drawback on duties paid. Claims are generally within twelve months of payment or supply completion; late and supplementary claims follow HBP provisions. RA/DC must disburse principal within thirty days or pay interest, maintain separate accounting, report monthly, and subject claims to applicable excise and drawback rules.