Exporters operating within Special Economic Zones (SEZs) have received significant relief following a new clarification from the Central Board of Indirect Taxes and Customs (CBIC). The board has confirmed that duty drawback benefits will now be applicable to goods cleared from SEZ units into the Domestic Tariff Area (DTA), treating them similarly to imported goods under Section 74. This move is expected to immediately resolve long-standing liquidity issues by preventing the blockage of duties and improving overall cash flow for businesses. By establishing a uniform procedure across all customs houses, the government aims to reduce administrative uncertainty and make domestic sales a more attractive and financially viable option for SEZ-based manufacturers.