Deemed exports: procedure for TED refund and duty drawback following payment and documentary compliance. Deemed exports framework prescribes TED refunds and duty drawback for domestic supplies treated as exports; claims in ANF 7A are filed with the relevant Regional Authority or Development Commissioner, subject to documentation, payment through banking channels, and category specific procedures. Advance Authorisation/DFIA may be used to secure duty free inputs; where not obtained claimants may seek TED refund or drawback calculated by All Industry Rate or brand rate fixation. Claims are time limited and subject to audit, reporting and interest rules on delayed disbursement.