DEPB entitlement extended to DTA to SEZ supplies, including rupee payments from SEZ developers for specified supplies. Amendment to paragraph 4.3.1 grants exporters DEPB credit as a percentage of FOB value for exports made in freely convertible currency. For DTA supplies to SEZ Units/Developers/Co Developers, DEPB applies where exports are in freely convertible currency or payment is made into the SEZ foreign currency account. Exporters are also entitled to DEPB where SEZ Developers/Co Developers make payment in Indian Rupees for supplies received w.e.f. 10 February 2006.
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.
DEPB entitlement extended to DTA to SEZ supplies, including rupee payments from SEZ developers for specified supplies.
Amendment to paragraph 4.3.1 grants exporters DEPB credit as a percentage of FOB value for exports made in freely convertible currency. For DTA supplies to SEZ Units/Developers/Co Developers, DEPB applies where exports are in freely convertible currency or payment is made into the SEZ foreign currency account. Exporters are also entitled to DEPB where SEZ Developers/Co Developers make payment in Indian Rupees for supplies received w.e.f. 10 February 2006.
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