Deemed export benefits conditioned on recipient non-availment of CENVAT, with prescribed declarations and claim procedures. Deemed export benefits are permitted only if the recipient has not availed CENVAT credit; suppliers must furnish recipient non-availment declarations with Central Excise registration details or a recipient declaration of non-registration, and a supplier declaration on excisability and CENVAT/rebate non-availability. Claim procedures are specified: certain supplies require claims against banked payments in Appendix-22A within six months of payment; other supplies allow claims based on proof of supply or payment, filed monthly, quarterly, or half-yearly as chosen, within six months from the end of the chosen period, including part payment claims. Appendix 12(B) is amended to include these document requirements.