Deemed export benefits for oil and gas and refinery supplies limited by customs coverage and capped excise refund. Supplies to oil and gas projects and to new refineries qualify for deemed export benefits when covered by the applicable customs notifications and supplied under International Competitive Bidding or Limited Global Tender. Domestic suppliers to the oil and gas sector may claim benefits under Paragraph 10.3(c) and (d), with the Terminal Excise Duty refund limited to the amount equal to Excise at three percent. Domestic suppliers to new refineries may claim only the benefits in Paragraph 10.3(a), (b) and (d).