SEZ Infrastructure Accessible to SEZ and DTA Entities if Duty Benefits Are Fully Refunded, Certified by Development Commissioner.

Social and commercial infrastructure situated in the Non-Processing Area of a Special Economic Zone (SEZ) can be accessed by both SEZ and Domestic Tariff Area (DTA) entities. This usage is contingent upon the developer fully refunding all duty benefits initially availed for establishing such infrastructure. The refund must be certified by the jurisdictional Development Commissioner to ensure compliance.

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