Deemed exports permit DTA-to-EOU suppliers to claim CST reimbursement and deemed export drawback under export authorisations. Supplies from DTA to EOUs are treated as deemed exports, permitting the supplier or disclaiming EOU to discharge export obligations and claim benefits: supplies under Advance Authorisation/annual authorisation/DFIA, deemed export drawback, and terminal excise duty exemption or refund; goods manufactured in India and supplied to EOUs are eligible for Central Sales Tax reimbursement, with benefits administered and disbursed by the designated export administration authority.