Reimbursement of Duty (RoD) for SEZ supplies: claim process requires specified documentation and sanction within thirty days.
Reimbursement of Duty (RoD) in lieu of drawback for supplies to SEZ developers is claimable by developers using Form '1' within twelve months of payment, with staged percentage cuts for late filing. Claims must include original assessed export bill, supplier invoice under Central Excise Rules, ARE-1 if applicable, Form '2' Bank Certificate of payment, and supplier disclaimer on CENVAT. Reimbursement is on All Industry Rate or actual duty paid with original documents; the Development Commissioner processes complete claims and, if satisfied, sanctions them within 30 days, with post-sanction verifications and random checks.