Deemed exports terminal excise duty treatment: ab initio exemptions bar TED refunds, with refunds limited where no exemption exists. The amendments clarify that refund of terminal excise duty is available only if exemption is not available, and that exemption ab initio applies to supplies against ICB, intermediate supplies between Advance Authorisation holders made against an invalidation letter, and supplies from DTA units to EOU/EHTP/STP/BTP units; supplies exempt ab initio will not be eligible for TED refund. The amended table in paragraph 8.4 specifies which deemed export sub categories attract exemption or refund under paragraphs 8.3(a)-(c).