Excise Duty Refund/Exemption by Importer Trader for supply to SEZ

[A Wilson]

Dear Experts,

Please give your valuable opinions on the following; if possible, specify the relevant rules/sections/circulars/notifications

1. Is there any possibility to import without any BCD/CVD by an Importer Trader(Dealer under Central Excise) for the purpose of supplying the same to SEZ? OR 
2. any refund possibility of Excise Duty by the Importer-Trader for the supplies made to SEZ

Thanks & Regards,

A.Wilson

AI Summary

Importer Can Supply to SEZ Without Paying Basic Customs or Countervailing Duty Using 'Bill to, Ship to' Model An importer trader inquired about the possibility of importing goods without Basic Customs Duty (BCD) or Countervailing Duty (CVD) for supplying to a Special Economic Zone (SEZ) or obtaining an excise duty refund for such supplies. The response indicated that goods can be imported directly to the SEZ, with the SEZ issuing a purchase order under a 'bill to, ship to' model. After the goods are received, the importer must issue a commercial invoice to the SEZ for payment processing.