Section 25 in The Special Economic Zones Rules, 2006
25. Where an entrepreneur or Developer does not utilize the goods or services on which exemptions, drawbacks, cess and concessions have been availed for the authorized operations or unable to duly account for the same, the entrepreneur or the Developer, as the case may be, shall refund an amount equal to the benefits of exemptions, drawback, cess and concessions availed without prejudice to any other action under the relevant provisions of the Customs Act, 1962 (52 of 1962), the Customs Tariff Act, 1975 (51 of 1975), the Central Excise Act, 1944 (1 of 1944), the Central Excise Tariff Act, 1985 (5 of 1986), [the Central Goods and Services Tax Act, 2017 (12 of 2017), Integrated Goods and Services Tax Act, 2017 (13 of 2017), State Goods and Services Tax Acts, Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)] and the enactments specified in the First Schedule to the Act, as the case may be:
Provided that if there is a failure to achieve positive net foreign exchange earning, by a Unit, [or stipulated Value addition, such entrepreneur shall also be liable] [Substituted 'such entrepreneur shall be liable' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] for penal action under the provisions of Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) and the rules made thereunder.
