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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>NFE calculation must be in rupee terms; negative balances from forex fluctuation may be considered with bank certification.</h1> Calculation of Net Foreign Exchange (NFE) under Rule 53 of the SEZ Rules, 2006 must be done in rupee terms. If a unit is NFE negative and attributes it to foreign exchange fluctuation, the Approval Committee may consider the case provided the unit submits computations certified by an Authorised Bank.

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