Deemed export refund evidences: suppliers must produce specified acknowledgments and undertakings to claim refund under GST. Notification requires suppliers of deemed export supplies seeking refund to produce either an acknowledgment by the jurisdictional Tax Officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder confirming receipt, or a supplier's tax invoice signed by the recipient Export Oriented Unit, together with recipient undertakings that input tax credit has not been availed and that the recipient will not claim refund so the supplier may claim refund.