Duty exemption

No.

In fact these are not export of goods. In fact the goods may not have crossed boundary of the country. Say, for example a foreign citizen may buy something, and consume that in india. It does not become a export merely because payment has been made in foreign exchange. It is not export of goods.

Off course, such benefit has been extended by government to some sectors, notably tourism where export encentive, including EPCG is available based on receipt in foreign exchange. These benefits are not available to retail sector.