Deemed export refund: suppliers must produce specified evidence and recipient undertakings to claim GST refunds. Suppliers claiming refund on deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; and two recipient undertakings: that no input tax credit has been availed on such supplies and that the recipient will not claim the refund, allowing the supplier to claim it.