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    <title>Can BOE file in INR invoice in SEZ supply and can claim duty drawback</title>
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    <description>Whether a BOE for SEZ supply may be filed in INR and whether duty drawback can be claimed: one view states BOE can be filed in INR where the transaction is treated as Deemed Export, while another questions the process and observes SEZ rules generally require foreign currency payment, creating uncertainty about duty drawback entitlement.</description>
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      <description>Whether a BOE for SEZ supply may be filed in INR and whether duty drawback can be claimed: one view states BOE can be filed in INR where the transaction is treated as Deemed Export, while another questions the process and observes SEZ rules generally require foreign currency payment, creating uncertainty about duty drawback entitlement.</description>
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