Clarification on rebate of duty on goods cleared from DTA to SEZ

Export to SEZ entitlement: rebate and CENVAT refund remain available for DTA-to-SEZ clearances under existing rules.

Supply of goods from the Domestic Tariff Area to a Special Economic Zone constitutes export and licit DTA-to-SEZ clearances continue to be eligible for duty rebate under the Central Excise Rules and for refund of accumulated CENVAT credit under the CENVAT Credit Rules; SEZ Act provisions deem SEZs outside customs territory, have overriding effect, and SEZ Rules permit clearance under bond or as duty paid with claim of rebate on ARE-1.