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

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.