Deemed export evidence requirements restrict refund claims to suppliers when recipient acknowledgments and undertakings are furnished. Notification requires suppliers claiming refunds for deemed export supplies to furnish: (a) an acknowledgment of receipt from the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (b) an undertaking by the recipient that no input tax credit on such supplies has been availed; and (c) an undertaking by the recipient that it will not claim refund in respect of such supplies, allowing the supplier to claim the refund.
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Provisions expressly mentioned in the judgment/order text.
Deemed export evidence requirements restrict refund claims to suppliers when recipient acknowledgments and undertakings are furnished.
Notification requires suppliers claiming refunds for deemed export supplies to furnish: (a) an acknowledgment of receipt from the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (b) an undertaking by the recipient that no input tax credit on such supplies has been availed; and (c) an undertaking by the recipient that it will not claim refund in respect of such supplies, allowing the supplier to claim the refund.
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