https://www.taxtmi.com/forum/issue?id=3716 Rule 51(4) of the SEZ Rules mandates that goods received from an SEZ unit for repair be returned to the SEZ unit within six months. No formal intimation to the Central Excise department is required when returning such repaired goods, but the recipient must update and maintain internal records documenting receipt, repair, and dispatch for compliance purposes. en-us Fri, 06 Jan 2012 13:12:53 +0530 Thu, 23 Jan 2025 15:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3716 Rule 51(4) of the SEZ Rules mandates that goods received from an SEZ unit for repair be returned to the SEZ unit within six months. No formal intimation to the Central Excise department is required when returning such repaired goods, but the recipient must update and maintain internal records documenting receipt, repair, and dispatch for compliance purposes. Discussion-Forum Central Excise Fri, 06 Jan 2012 13:12:53 +0530 https://www.taxtmi.com/forum/issue?id=3716