<h1>Tax Refund Overhaul: Deemed Export Recipients Get Streamlined Filing with Flexible Claims and Automated Credit Tracking</h1> Tax authorities have updated the refund filing process for deemed export recipients. Key changes include removing chronological tax period restrictions, requiring all returns to be filed before application, and modifying the refund eligibility table. The new process allows more flexible refund claims across different tax heads, with automated calculations and balance tracking in the electronic credit ledger. Taxpayers are advised to review the new system and report any issues through the designated portal.