Deemed export refund evidence: specify acknowledgement or signed invoice plus recipient undertakings on input tax credit and refund. Notification requires suppliers of deemed export supplies to produce: an acknowledgement by 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; an undertaking by the recipient that no input tax credit has been availed on such supplies; and an undertaking by the recipient that it will not claim refund in respect of those supplies, enabling the supplier to claim the refund.