Refund of exemptions: non-utilisation triggers repayment of benefits and exposure to customs, GST and trade penalties. Where goods or services on which exemptions, drawback, cess and concessions were availed are not utilized for authorised operations or not duly accounted for, the entrepreneur or developer must refund an amount equal to those benefits, without prejudice to other actions under customs, central excise, GST and foreign trade enactments. Failure to achieve positive net foreign exchange earnings or stipulated value addition also attracts penal action under the Foreign Trade (Development and Regulation) Act and its rules.