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of The letter addresses concerns/queries on newly inserted SEZ Rule 11B allowing non-SEZ IT/ITES units in IT/ITES SEZs. Guidelines were issued on 9th April, 2024, following the amendment on 6th December, 2023. A certificate on duty refund u/r 11B is required for proposals to the Board of Approval, as decided in the 120th meeting of the Board. The communication is signed by an Under Secretary to the Govt. of India, emphasizing compliance with the amended SEZ Rules.
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