Eligibility of Drawback u/s 74 of CA

[ASHOK PATRA]

Whether Drawback can ne claimed u/s 74 of Customs Act in case of re-export by DTA unit to SEZ Unit, where DTA Unit has imported goods to be re-exported form outside India,

[Shilpi Jain]

This drawback is available on export outside India and not for supplies to SEZ.

AI Summary

Drawback under Section 74 limited to export outside India; supplies to SEZ are not eligible for drawback. Drawback entitlement when a DTA unit re exports imported goods to an SEZ turns on whether the movement constitutes export outside India. Drawback attaches only to export outside India; supplies to an SEZ are not treated as export outside India and therefore do not qualify for drawback under the provision.