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of <h1>Developers in IT/ITES SEZs can reverse NPA to PA under Rule 11 and Section 6 if no pending duty refund</h1> Developers in IT/ITES SEZs seeking to convert previously demarcated Non-Processing Built-up Area (NPA) back to Processing Built-up Area (PA) must apply to the Development Commissioner, who may issue reverse demarcation orders under Rule 11 and Section 6 of the SEZ Act; initial demarcations were made under Rule 11B. Such conversions can be approved by the competent authority provided the applicant developer has no pending claim for duty refund. The instruction is issued by the Department of Commerce with competent authority approval.
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