Deemed export refund evidence required: supplier must produce receipt acknowledgement and recipient undertakings to claim refund. The notification prescribes that suppliers of deemed export supplies must produce: an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG holder or a recipient signed tax invoice 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 the refund and that the supplier may claim the refund.