Section 49(3) in The Special Economic Zones Rules, 2006
(3)Goods on which any export entitlements were availed at the time of procurement of goods may be supplied back to the Domestic Tariff Area on payment of duty equivalent to the export entitlements availed subject to the condition that the identity of goods being supplied back to the Domestic Tariff Area is established to the satisfaction of the Specified Officer:Provided that where no export entitlements are availed, such goods may be supplied back to the Domestic Tariff Area without payment of duty.
