Deemed export benefit refund required when duty free procured goods are cleared to domestic market; certificate and payment mandated. Where goods procured duty free from indigenous suppliers by EOUs/EPZ/SEZ/EHTP/STP units are sold or transferred back into DTA (except for replacement), previously availed deemed export benefits must be refunded by deposit through TR into the authorised branch of the Central Bank of India; DTA clearance is allowed only on production of a certificate from the jurisdictional Development Commissioner confirming refund or that no benefits were availed.