https://www.taxtmi.com/forum/issue?id=109245 Returned goods from SEZ to DTA without substantial processing are treated as re-imports and normally require filing a Bill of Entry; if import duty is nil and no export benefits were availed, removal may be on invoice without Bill of Entry. CVD and SAD paid on returned goods can be claimed as Cenvat credit under the Cenvat Credit Rules, 2004. After repair or reconditioning in DTA, the goods may be removed to other SEZ units or EOUs following the usual procedures applicable to newly manufactured goods. en-us Tue, 06 Oct 2015 13:00:13 +0530 Thu, 23 Jan 2025 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109245 Returned goods from SEZ to DTA without substantial processing are treated as re-imports and normally require filing a Bill of Entry; if import duty is nil and no export benefits were availed, removal may be on invoice without Bill of Entry. CVD and SAD paid on returned goods can be claimed as Cenvat credit under the Cenvat Credit Rules, 2004. After repair or reconditioning in DTA, the goods may be removed to other SEZ units or EOUs following the usual procedures applicable to newly manufactured goods. Discussion-Forum Central Excise Tue, 06 Oct 2015 13:00:13 +0530 https://www.taxtmi.com/forum/issue?id=109245