EPCG eligibility

I have imported machinery in 2013 under EPCG scheme. I made sales to SEZ and not made any exports outside India. am I eligible to claim refund of duty.
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Quick Summary
If you imported machinery under the EPCG scheme in 2013 and made sales to a Special Economic Zone (SEZ), you may be eligible to claim a refund of duty. Supplies to SEZ units are considered zero-rated under GST, effectively exempting them and treating them as exports. To claim your refund, you will need to submit relevant documents such as invoices and related records.

Any supply of goods or services or both to a Special Economic Zone developer/unit will be considered to be a zero-rated supply. That means these supplies attract Zero tax rate under GST. In other words, supplies into SEZ are exempt from GST and are considered as exports.. Refund can be claimed
Thank you. pls let me also wat are the documents to be submitted and where to submit
Invoices, related records etc

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