Use of SEZ non-processing area infrastructure permitted if developer refunds duty benefits with certification by Development Commissioner. Social and commercial infrastructure in the Non-Processing Area of an SEZ may be used by SEZ and DTA entities only after the developer refunds in full all duty benefits availed for its setup and such refund is 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.
Use of SEZ non-processing area infrastructure permitted if developer refunds duty benefits with certification by Development Commissioner.
Social and commercial infrastructure in the Non-Processing Area of an SEZ may be used by SEZ and DTA entities only after the developer refunds in full all duty benefits availed for its setup and such refund is certified by the jurisdictional Development Commissioner.
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