TaxTMI 
TaxTMI 
Hi,
is it possible to get the refund of paid duty or it’s part if we Import the goods by paying the custom duty and supplying to SEZ unit in India?
if yes then under which rule or guideline ?
Custom Duty Refund
26 Feb 2025 
3 Replies 
2281 Views Asked by
Zero-rated exports: Supplies from DTA to SEZ are treated as zero-rated under IGST, enabling GST relief and tax refund.
Supplies from a DTA unit to an SEZ unit are treated as zero-rated exports under the IGST framework and as exports under customs law; the DTA supplier need not charge GST but may claim refund of accumulated Input Tax Credit by following prescribed refund procedures. Customs duties do not apply where goods are used in authorized SEZ operations, and duty drawback may be available for duties paid on imported inputs used in goods exported to the SEZ, subject to proof of export and compliance. Invoicing must declare export status and required SEZ approvals and shipping documentation must be maintained. (AI Summary)
Supplies from a DTA unit to an SEZ unit are treated as zero-rated exports under the IGST framework and as exports under customs law; the DTA supplier need not charge GST but may claim refund of accumulated Input Tax Credit by following prescribed refund procedures. Customs duties do not apply where goods are used in authorized SEZ operations, and duty drawback may be available for duties paid on imported inputs used in goods exported to the SEZ, subject to proof of export and compliance. Invoicing must declare export status and required SEZ approvals and shipping documentation must be maintained. (AI Summary)