Section 28(2) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(2)[ Where any goods procured from domestic tariff area under claim of duty drawback or duty entitlement passbook scheme credit or under any export promotion scheme are destroyed due of natural calamities, the zone unit shall be required to pay duty drawback or duty entitlement passbook scheme credit claimed on such goods:Provided that in case where the zone unit has procured the goods from domestic tariff area against payment of foreign exchange, the zone unit shall not be liable to pay back duty pay back or duty entitlement passbook scheme credit or any export incentive claimed on such goods] [Substituted by Notification No. G.S.R. 306(E) dated 11.5.2004 (w.e.f. 22.7.2003)]
