https://www.taxtmi.com/caselaws?id=170319 Rule 30(8) of the SEZ Rules, 2006 treated payment from the SEZ unit's Foreign Currency Account as a mandatory condition for drawback or DEPB credit on supplies from a Domestic Tariff Area supplier. On the stated facts, payment was made from a current account, not a foreign currency account, and no valid documentary proof established compliance, so the drawback claim could not be sustained. A notification dated 3-2-2009 permitting reimbursement in Indian rupees was confined to reimbursement of duty in lieu of drawback for supplies by DTA suppliers to SEZ developers and could not override the rule for the claim in question. The text records that the revision succeeded and the original rejection was restored. en-us Tue, 28 May 2013 00:00:00 +0530 Mon, 18 May 2015 14:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170319 Rule 30(8) of the SEZ Rules, 2006 treated payment from the SEZ unit's Foreign Currency Account as a mandatory condition for drawback or DEPB credit on supplies from a Domestic Tariff Area supplier. On the stated facts, payment was made from a current account, not a foreign currency account, and no valid documentary proof established compliance, so the drawback claim could not be sustained. A notification dated 3-2-2009 permitting reimbursement in Indian rupees was confined to reimbursement of duty in lieu of drawback for supplies by DTA suppliers to SEZ developers and could not override the rule for the claim in question. The text records that the revision succeeded and the original rejection was restored. Case-Laws Customs Tue, 28 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170319