Solution to the Dilemma faced by the Recipient of Deemed exports for claiming refund !!!

Circular 125/44/2019 dated 18.11.2019 has placed a condition that the recipient of deemed export supplies shall submit an undertaking that he has not availed ITC on invoices for which refund has been claimed

source https://www.caclubindia.com/articles/solution-dilemma-faced-recipient-deemed-exports-claiming-refund-44208.asp