Deemed export refund evidence requirements: suppliers must produce recipient acknowledgements and undertakings to support refund claims. Notification requires suppliers claiming refund for deemed export supplies under rule 89(2)(g) to produce: (a) 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; (b) an undertaking from the recipient that no input tax credit has been availed on such supplies; and (c) an undertaking that the recipient will not claim the refund and the supplier may claim it. The notification is effective from 18th October 2017.