https://www.taxtmi.com/forum/issue?id=116275 Drawback on supplies to SEZ is governed by re-export drawback rules because SEZ is treated as outside India; claimants must file a bill of export or shipping bill under re-export procedures, produce import documents, obtain Development Commissioner approval where applicable, and ensure payment is received in convertible foreign exchange or secure an EDF waiver. Drawback rates for re-exported imported goods follow re-export rules (higher for unused goods within prescribed timeframes; graded reductions for used goods), and IGST credit/payment affects the permissible drawback quantum. Physical verification and documentary matching are mandatory. en-us Wed, 06 May 2020 17:38:54 +0530 Thu, 23 Jan 2025 15:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116275 Drawback on supplies to SEZ is governed by re-export drawback rules because SEZ is treated as outside India; claimants must file a bill of export or shipping bill under re-export procedures, produce import documents, obtain Development Commissioner approval where applicable, and ensure payment is received in convertible foreign exchange or secure an EDF waiver. Drawback rates for re-exported imported goods follow re-export rules (higher for unused goods within prescribed timeframes; graded reductions for used goods), and IGST credit/payment affects the permissible drawback quantum. Physical verification and documentary matching are mandatory. Discussion-Forum Customs Wed, 06 May 2020 17:38:54 +0530 https://www.taxtmi.com/forum/issue?id=116275