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of <h1>SEZ Infrastructure Use Permitted for SEZ and DTA Entities, Subject to Duty Refund and Certification by Development Commissioner.</h1> Social and commercial infrastructure in the Non-Processing Area of a Special Economic Zone (SEZ) can be utilized by both SEZ and Domestic Tariff Area (DTA) entities. However, this is contingent upon the developer refunding all duty benefits received during the establishment of such infrastructure. This refund must be fully certified by the jurisdictional Development Commissioner.
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