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    <title>Notifies the evidences to be produced by the supplier of deemed export supplies for claiming the refund of Transit Cargo.</title>
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    <description>Prescribes three evidences for supplier claims of refund for deemed export transit cargo: (1) an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG authorisation holder confirming receipt, or a tax invoice copy signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit has been availed on those supplies; and (3) an undertaking by the recipient that it will not claim the refund and that the supplier may claim it. Effective from the stated date.</description>
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      <description>Prescribes three evidences for supplier claims of refund for deemed export transit cargo: (1) an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG authorisation holder confirming receipt, or a tax invoice copy signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit has been availed on those supplies; and (3) an undertaking by the recipient that it will not claim the refund and that the supplier may claim it. Effective from the stated date.</description>
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