Deemed export benefits: refund of terminal excise duty permitted for supplies to JICA funded projects made before the policy change. DGFT has directed that, in relaxation of para 8.3(c) of FTP 2009-14, refund of Terminal Excise Duty shall be allowed where TED exemption under excise notifications was unavailable for supplies made under ICB to projects funded by JICA and other agencies notified in DGFT Public Notice No.67, provided those supplies qualify under para 8.2(d) of FTP 2009-14 and were made up to the earlier policy cut-off; Regional Authorities must dispose pending claims accordingly.