Deemed export refund evidence requirements: suppliers must produce recipient acknowledgments and undertakings to support refund claims. Suppliers claiming refund for deemed export supplies must produce either an acknowledgement by the jurisdictional tax officer of the Advance Authorisation/Export Promotion Capital Goods Authorisation holder or a tax invoice signed by the recipient Export Oriented Unit confirming receipt. Suppliers must also furnish an undertaking from the recipient that no input tax credit has been availed and that the recipient will not claim the refund, permitting the supplier to claim it. These evidentiary requirements are mandated by notification under rule 89(2)(g) of the Assam GST Rules.