Deemed export benefits require international competitive bidding, with a mega power project exception for tariff based awards. Deemed export benefits under Para 8.2(f) of the FTP are unavailable for Non Mega Power Projects and are available only if supplies are made under International Competitive Bidding, except that Mega Power Projects awarded via tariff based competitive bidding (or with requisite power tied up similarly) qualify without ICB. Supplies under ICB are exempt from Terminal Excise Duty; supplies not under ICB are eligible for refund.