Can BOE file in INR invoice in SEZ supply and can claim duty drawback

[Kamlesh Jariwala]

Can BOE file in INR invoice in SEZ supply and can claim duty drawback

[satish padhiyar]

Yes, BOE can file in INR which shows Deemed Export.

[anil nacre]

How it could be and what was the process for the INR bill of export and as per the SEZ rules payment should made in foreign currency

AI Summary

INR invoicing in SEZ supply: deemed export characterization permits BOE filing, affecting duty drawback eligibility. Whether a BOE for SEZ supply may be filed in INR and whether duty drawback can be claimed: one view states BOE can be filed in INR where the transaction is treated as Deemed Export, while another questions the process and observes SEZ rules generally require foreign currency payment, creating uncertainty about duty drawback entitlement.