Section 16(3) in The Special Economic Zones Act, 2005
(3)Without prejudice to the provisions of this Act, the entrepreneur whose letter of approval has been cancelled under sub‑section (1), shall remit, the exemption, concession, drawback and any other benefit availed by him in respect of the capital goods, finished goods lying in stock and unutilised raw materials relatable to his Unit, in such manner as may be prescribed.
