Reverse demarcation of built-up area permitted in IT/ITES SEZs subject to demarcation order and no duty refund claim. Reverse conversion of Non-Processing Built-Up Area to Processing Built-Up Area in IT/ITES SEZs is to be decided under the general demarcation authority, which may issue demarcation orders and secure controlled entry and exit between demarcated areas; such reverse demarcation approvals are conditional and may be granted only where the applicant developer has no claim for duty refund.