https://www.taxtmi.com/forum/issue?id=117481 Drawback entitlement when a DTA unit re exports imported goods to an SEZ turns on whether the movement constitutes export outside India. Drawback attaches only to export outside India; supplies to an SEZ are not treated as export outside India and therefore do not qualify for drawback under the provision. en-us Thu, 09 Sep 2021 11:30:42 +0530 Thu, 23 Jan 2025 15:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117481 Drawback entitlement when a DTA unit re exports imported goods to an SEZ turns on whether the movement constitutes export outside India. Drawback attaches only to export outside India; supplies to an SEZ are not treated as export outside India and therefore do not qualify for drawback under the provision. Discussion-Forum Indian Laws Thu, 09 Sep 2021 11:30:42 +0530 https://www.taxtmi.com/forum/issue?id=117481