https://www.taxtmi.com/forum/issue?id=116296 EPCG benefits apply to supplies treated as deemed exports and to supplies to SEZ units, which are treated as export/zero-rated supplies and count toward fulfilment of export obligation. Realization for SEZ supplies is from the SEZ unit's foreign currency account. Under the Foreign Trade Policy deemed exports listed in paragraph 7.02 may discharge export obligation and are eligible, subject to HBP/ANF-7A conditions, for benefits including Advance Authorisation, deemed export drawback for basic customs duty, and refund of terminal excise duty where applicable. en-us Mon, 18 May 2020 10:03:56 +0530 Thu, 23 Jan 2025 15:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116296 EPCG benefits apply to supplies treated as deemed exports and to supplies to SEZ units, which are treated as export/zero-rated supplies and count toward fulfilment of export obligation. Realization for SEZ supplies is from the SEZ unit's foreign currency account. Under the Foreign Trade Policy deemed exports listed in paragraph 7.02 may discharge export obligation and are eligible, subject to HBP/ANF-7A conditions, for benefits including Advance Authorisation, deemed export drawback for basic customs duty, and refund of terminal excise duty where applicable. Discussion-Forum Customs Mon, 18 May 2020 10:03:56 +0530 https://www.taxtmi.com/forum/issue?id=116296