https://www.taxtmi.com/highlights?id=105254 Rule 49 now permits an SEZ Unit to bring duty-paid goods supplied to the Domestic Tariff Area back into the Unit when the buyer does not take delivery because of fashion or market changes or contractual default, provided return occurs within 30 days, identity is established, the buyer has not claimed benefits including input tax credit, and a separate auditable inventory is maintained. The goods may be resold without alteration in the Domestic Tariff Area on payment of applicable duty as a fresh sale. Prescribed duty-refund provisions apply. Goods returned for repairs may re-enter within six months, an extended period, or the warranty period, whichever is later, with duty on the repair value. en-us Wed, 21 Oct 2026 13:14:19 +0530 Wed, 21 Oct 2026 13:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105254 Rule 49 now permits an SEZ Unit to bring duty-paid goods supplied to the Domestic Tariff Area back into the Unit when the buyer does not take delivery because of fashion or market changes or contractual default, provided return occurs within 30 days, identity is established, the buyer has not claimed benefits including input tax credit, and a separate auditable inventory is maintained. The goods may be resold without alteration in the Domestic Tariff Area on payment of applicable duty as a fresh sale. Prescribed duty-refund provisions apply. Goods returned for repairs may re-enter within six months, an extended period, or the warranty period, whichever is later, with duty on the repair value. Highlights SEZ Wed, 21 Oct 2026 13:14:19 +0530 https://www.taxtmi.com/highlights?id=105254