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    <description>Notification prescribes three mandatory evidences for suppliers claiming refund on deemed export supplies: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder (or a tax invoice countersigned by the recipient Export Oriented Unit) confirming receipt; an undertaking by the recipient that no input tax credit on such supplies has been availed; and an undertaking by the recipient that the supplier will claim the refund.</description>
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      <description>Notification prescribes three mandatory evidences for suppliers claiming refund on deemed export supplies: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder (or a tax invoice countersigned by the recipient Export Oriented Unit) confirming receipt; an undertaking by the recipient that no input tax credit on such supplies has been availed; and an undertaking by the recipient that the supplier will claim the refund.</description>
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