Re-export of goods from DTA to SEZ must get drawback U/S 74 of CA62

I think the CBIC should take note of the difficulties of the trade and amend the definition of 'export' at Rule 2(b) of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995.

We have imported certain goods on full duty payment. A SEZ unit wants these goods urgently, because their import of such goods duty free may take some time.  Can we supply these goods to a SEZ unit and claim drawback of 98% of the duty paid under Section 74 of the Customs Act, 1962?

 

Section 2(m)(ii) of the SEZ Act, 2005 coves ‘supplying goods, or providing services, from the domestic tariff (SEZ) area to a unit or developer’ within the definition of ‘export’. Section 2(1)(d) of the same Act allows drawback or such other benefits as may be admissible from