Section 77(3) in The Special Economic Zones Rules, 2006
(3)Notwithstanding the provisions of sub-rule (1) and (2) the Unit shall export or transfer the said goods, against duty-free license, without remitting the exemptions, drawbacks, concessions or any other benefits availed in respect of such goods:Provided that in respect of Capital Goods, transferred against Export Promotion Capital Goods Scheme license, the Unit shall remit the duties as may be applicable under the provisions of the Export Promotion Capital Goods Scheme.
