Deemed export supplies documentation required for supplier refund claims: jurisdictional acknowledgement, recipient ITC and refund undertakings. Suppliers claiming refund for deemed export supplies must produce either an acknowledgement by the jurisdictional tax officer of the Advance Authorisation/EPCG holder or a tax invoice signed by the recipient Export Oriented Unit confirming receipt, together with an undertaking by the recipient that no input tax credit has been availed and that the recipient will not claim the refund so the supplier may claim it.