Deemed export refund evidence requires supplier to produce acknowledgement or recipient undertakings to claim transit cargo refund. Prescribes three evidences for supplier claims of refund for deemed export transit cargo: (1) an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG authorisation holder confirming receipt, or a tax invoice copy signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit has been availed on those supplies; and (3) an undertaking by the recipient that it will not claim the refund and that the supplier may claim it. Effective from the stated date.