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          Social &Commercial Infrastructure In Non-Processing Area For Use By DTA entities

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          Social and commercial infrastructure access: DTA use permitted if developer refunds duty benefits and secures certification. Social and commercial infrastructure in the Non Processing Area of an SEZ may be used by SEZ and DTA entities provided the developer refunds in full any duty benefits availed in setting up such infrastructure, with that refund certified by the jurisdictional Development Commissioner.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Social and commercial infrastructure access: DTA use permitted if developer refunds duty benefits and secures certification.

                                  Social and commercial infrastructure in the Non Processing Area of an SEZ may be used by SEZ and DTA entities provided the developer refunds in full any duty benefits availed in setting up such infrastructure, with that refund certified by the jurisdictional Development Commissioner.


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