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SEZ Units' Supplies to DTA Eligible for SAD Refund Under Notification No. 102/2007-Cus.
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....SEZ unit - refund of SAD - supply of goods from Special Economic Zone (SEZ) to Domestic Tariff Area (DTA) is eligible for exemption Notification No. 102/2007-Cus and consequently, the DTA unit is entitled for the refund of Special Additional Duty of customs paid on such supply.....