Deemed export refund evidence: suppliers must produce acknowledgments and recipient undertakings to claim refund. Notification prescribes that suppliers claiming refund for deemed export supplies must produce: (1) either an acknowledgement by the jurisdictional Tax Officer of the Advance Authorisation or Export Promotion Capital Goods Authorization holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit has been availed on those supplies; and (3) an undertaking by the recipient that it will not claim refund on those supplies and that the supplier may claim the refund.