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    <title>Attempts to obtain double benefits under DEPB / Advance Licensing Scheme in respect of goods being manufactured / processed by 100% Export Oriented Units (EOU) / Units in Export Processing Zones (EPZs)</title>
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    <description>Exports by 100% EOUs/EPZs are not eligible for DEPB or discharge against Advance Licences; however, where DTA units supply duty paid inputs to EOUs for job work and the EOU directly exports the processed goods, the duty paid on those inputs will be refunded by way of Brand Rate Duty Drawback, following consultation with the Department of Revenue and DGFT approval.</description>
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