Bill of Exports for SEZ Supplies

[ALAGAM BHATTA]

Is it mandatory to have Bill of Export for SEZ supplies to claim duty drawback claim ?

Request response citing case laws if any.

AI Summary

Bill of Export is essential for SEZ supplies to claim duty drawback, similar to Shipping Bill for physical exports. A discussion on whether a Bill of Export is mandatory for Special Economic Zone (SEZ) supplies to claim duty drawback. Multiple contributors agree that it is required. One contributor explains that clearances from Domestic Tariff Area (DTA) to SEZ are treated like physical exports, necessitating a Bill of Export for customs assessment and claiming export incentives. This document serves the same purpose as a Shipping Bill in physical exports, ensuring compliance with procedures for duty drawback claims. The conversation highlights the importance of following proper documentation for SEZ transactions.