Deemed export refund evidences required: suppliers must produce recipient acknowledgment and undertakings to claim refund. Suppliers of deemed export supplies seeking refund must produce either 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. In addition, the recipient must provide two undertakings: that no input tax credit has been availed on such supplies, and that the recipient will not claim refund in respect of those supplies so that the supplier may claim the refund.