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<h1>EOUs Must Refund Deemed Export Benefits on DTA Sales Unless for Replacement, Per Circular Guidance.</h1> The circular addresses the issue of duty payment on goods sold back to the Domestic Tariff Area (DTA) by Export-Oriented Units (EOUs) and other specified units after availing deemed export benefits. It clarifies that when goods procured from indigenous sources are transferred back to the DTA, the deemed export benefits must be refunded unless the transfer is for replacement purposes. The refund should be deposited in the specified account, and clearance is allowed only upon presenting a certificate from the Development Commissioner confirming the repayment of benefits. Compliance with this procedure is mandatory for all relevant units.