Bifurcation of non-processing area: dual-use SEZ infrastructure ineligible for central-duty concessions and must be refunded by developers. Amendment requires bifurcation of SEZ non-processing area into dual-use and SEZ-only parts; dual-use areas are ineligible for central duty and tax exemptions, and any central or state/local benefits already availed for such infrastructure must be refunded by the Developer with prescribed interest where applicable. Developers must apply with an Infrastructure Plan and State NOC to the Development Commissioner, who forwards applications to the Board of Approval; area, FAR/Fsi, tenure and no-sale leasehold restrictions and other conditions are mandated.