Duty Drawback for SEZ units

[parag shetye]

Dear Experts,

We are a SEZ unit and procured goods from DTA supplier which is required to make our finish products which is to be exported to various countries. Can we claim duty drawback on the supplied goods by DTA suppliers to our SEZ unit? If yes then on which value Drawback will be calculated? On value of good supplied by DTA or on value of Finish goods exported by SEZ unit?

Regards..

Parag Shetye

AI Summary

SEZ Units Can't Claim All Industry Rate Duty Drawback; DTA Suppliers Eligible for Supplies to SEZs A SEZ unit inquired about claiming duty drawback on goods procured from a DTA supplier for manufacturing export products. An expert confirmed that duty drawback can be claimed on customs duty, IGST, and Compensation Cess paid on inputs, not based on the value of inputs or finished goods. Another expert stated that duty drawback is eligible for goods supplied by DTA to SEZ. However, a third expert clarified that SEZ exports are not eligible for All Industry Rate Duty Drawback, as SEZs are considered outside India's customs territory, but DTA suppliers can claim drawback on their supplies to SEZs.