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 ?

[Malay pota]

Yes, you can claim duty draw back on supply made to SEZ if the remittance is received in FCY.

[Raghunandhaanan rvi]

Sir,

Yes ... You can claim duty drawback subject to disclaimer certificate issued by SEZ unit and

payment for supply of goods received in free foreign exchange from foreign currency account of the unit.

AI Summary

Duty drawback entitlement requires SEZ disclaimer certificate and receipt of payment in free foreign exchange for supplies. Duty drawback on supplies by a distinct DTA supplier to an SEZ unit is claimable only if the SEZ unit issues a disclaimer certificate and the supplier can demonstrate receipt of payment in free foreign exchange into the unit's foreign currency account; invoicing in domestic currency alone does not satisfy the foreign exchange receipt requirement.