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CBIC Clarifies Duty Drawback On SEZ-To-DTA Re-Exports

The government has clarified that goods supplied from Special Economic Zone (SEZ) units to the Domestic Tariff Area (DTA) on payment of applicable duties and subsequently re-exported, will be treated as imported goods for the purpose of duty drawback. In an instruction to customs authorities, the Central Board of Indirect Taxes and Customs (CBIC) noted […]