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of <h1>SEZ Developers Can Claim Drawback Using Export Bills Under Customs and Excise Drawback Rules for Foreign Currency Transactions</h1> Statutory provisions outline the procedure for drawback claims in Special Economic Zones (SEZ). Developers or units can claim drawback using export bills, processed through the Customs section. Claims must follow Customs and Central Excise Duties Drawback Rules. Drawback benefits are admissible for supplies paid through foreign currency accounts, with specific provisions for domestic tariff area suppliers and foreign suppliers in free trade zones.
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