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    <description>Suppliers seeking refund for deemed export supplies must produce either an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt. Suppliers must also obtain undertakings from the recipient that no input tax credit has been availed on such supplies and that the recipient will not claim the refund, enabling the supplier to claim the refund.</description>
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      <description>Suppliers seeking refund for deemed export supplies must produce either an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt. Suppliers must also obtain undertakings from the recipient that no input tax credit has been availed on such supplies and that the recipient will not claim the refund, enabling the supplier to claim the refund.</description>
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