17 November 2011
Supplies from the DTA to SEZ units will be regarded as 'deemed exports' and, domestic suppliers, will be eligible for the following entitlements:-
(i) Advance license for Intermediate Supply/Deemed export
(ii) Deemed Exports Drawback
(iii) Refund of Terminal Excise Duty
(iv) Benefit of DEPB in lieu of drawback on supplies made to SEZ Unit or SEZ Developer.
(v) Discharge of export performance (EP), if nay, on the supplier.