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    <title>Notifies the evidences to be produced by the supplier of deemed export supplies for claiming the refund</title>
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    <description>Prescribes three evidences for suppliers claiming refund on deemed export supplies: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; an undertaking by the recipient that no input tax credit on such supplies was availed; and an undertaking by the recipient that it will not claim the refund and that the supplier may claim it.</description>
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      <description>Prescribes three evidences for suppliers claiming refund on deemed export supplies: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; an undertaking by the recipient that no input tax credit on such supplies was availed; and an undertaking by the recipient that it will not claim the refund and that the supplier may claim it.</description>
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