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    <title>Export from DTA Unit to SEZ Unit with same I.E.C.</title>
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    <description>Supplies from a DTA unit to a same named SEZ unit sharing the same IEC may be treated as exports because SEZ procurement is import for the SEZ and export for the DTA; however, Advance Authorization export obligation will be recognised only if payment is realised in the SEZ unit&#039;s foreign currency account, while an opposing view denies export credit for sales to the same entity.</description>
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      <description>Supplies from a DTA unit to a same named SEZ unit sharing the same IEC may be treated as exports because SEZ procurement is import for the SEZ and export for the DTA; however, Advance Authorization export obligation will be recognised only if payment is realised in the SEZ unit&#039;s foreign currency account, while an opposing view denies export credit for sales to the same entity.</description>
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