Duty drawback on supplies made to sez unit

[LAKSHMINARAYANAN TR]

1) Can a distinct person (Fabric supplier) in DTA supply goods to another distinct person, a unit in SEZ

2) Whether Fabric Supplier is eligible for duty drawback and how much percentage

3) Whether fabric billing can be done in INR ?

AI Summary

DTA Fabric Suppliers Can Claim Duty Drawback for SEZ Supplies with Foreign Currency Payment and SEZ Disclaimer Certificate. A discussion on a forum addressed whether a fabric supplier in the Domestic Tariff Area (DTA) can supply goods to a Special Economic Zone (SEZ) unit and claim duty drawback. Two responses confirmed eligibility for duty drawback if the payment is received in foreign currency. Additionally, a disclaimer certificate issued by the SEZ unit is required. The discussion also questioned whether billing could be done in Indian Rupees (INR), but the responses focused on the conditions for claiming duty drawback rather than the billing currency.