Export :

Export with its grammatical variations and cognate expressions means

(i) taking out of India to a place outside India or

(ii) taking out from a place in Domestic Tariff Area (DTA) to a special economic zone

and

includes loading of provisions or store or equipment for use on board a vessel or aircraft proceeding to a foreign port.

The export is complete when goods cross territorial waters of India and property passes to purchases. If export is not complete, duty drawback is not payable.

[UOI v. Rajindra Dyeing and Printing Mills 2005 (180) ELT 433 (SC)]