We are in the process of redemption of DFAI Licenses but unfortunately we have not filed BOE at the time of supply of goods to SEZ for 2013-14, duly signed ARE-1 & invoice has been given to party, my query is can we use BOE filed by the SEZ unit or is there any other option is available which will work as BOE for us to submit in DGFT. if do u have any case law for this please guide me on the same.