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of <h1>Goods from DTA to SEZ are Exports, Eligible for Duty Rebate and CENVAT Credit Refund per SEZ Act.</h1> The circular clarifies that goods supplied from the Domestic Tariff Area (DTA) to a Special Economic Zone (SEZ) are considered exports under the SEZ Act, 2005. This classification allows for the rebate of duty under rule 18 of the Central Excise Rules, 2002, and the refund of accumulated CENVAT credit under rule 5 of the CENVAT Credit Rules, 2004. The SEZ Act's provisions take precedence over conflicting laws, reinforcing that SEZs are outside India's customs territory. Amendments in Notifications No. 6/2015-CE (NT) and 8/2015-CE (NT) do not alter these entitlements.
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