https://www.taxtmi.com/forum/issue?id=114450 Duty drawback refunds Customs duty, IGST and Compensation Cess paid on imported inputs used to manufacture exported goods; entitlement is tied to duty paid on inputs rather than the exported product's value. SEZ units are treated as outside customs territory for the All Industry Rate Duty Drawback and therefore exports from SEZs do not qualify under that scheme. Where a DTA supplier supplies inputs to an SEZ unit, the DTA supplier - as the duty-paying party - is the claimant entitled to duty drawback and related export benefits. en-us Thu, 03 Jan 2019 12:19:58 +0530 Thu, 23 Jan 2025 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114450 Duty drawback refunds Customs duty, IGST and Compensation Cess paid on imported inputs used to manufacture exported goods; entitlement is tied to duty paid on inputs rather than the exported product's value. SEZ units are treated as outside customs territory for the All Industry Rate Duty Drawback and therefore exports from SEZs do not qualify under that scheme. Where a DTA supplier supplies inputs to an SEZ unit, the DTA supplier - as the duty-paying party - is the claimant entitled to duty drawback and related export benefits. Discussion-Forum Customs Thu, 03 Jan 2019 12:19:58 +0530 https://www.taxtmi.com/forum/issue?id=114450