Deemed export status enables refund eligibility for specified domestic supplies when goods do not leave India. Deemed exports are notified domestic supplies where goods manufactured in India do not leave the country and payment is received in Indian rupees or convertible foreign exchange; notified categories include supplies against Advance Authorisation, supplies of capital goods under Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and specified gold supplies, subject to usage and chartered accountant certification when input tax credit has been availed. Taxes on supplies regarded as deemed exports are eligible for refund treatment alongside zero-rated supplies and unutilised input tax credit.