'Proving identity of re-imported goods essential for claiming exemption'

Funds held in the foreign currency accounts of SEZ units cannot be loaned or made available to any person or entity resident in India, not being a unit in Special Economic Zones

Q. We have imported some scientific instruments for R&D purposes under the notification 51/96-Cus dated July 23, 1996. Now, we want to send them abroad for repairs. We are aware that re-import can be done under notification 45/2017-Cus dated June 30, 2017. What is the procedure to be followed for sending the instruments abroad?
 

From the GST angle, there is no supply. So you have to remove the goods from your premises to the port under delivery challan and e-way bill. You have to obtain a GR waiver from your bank and submit it to the Customs when you file