Yes,
You will get a Fresh Import Export Code (IEC) from RA, once your 100% Export Oriented Unit (EoU) gets converted into a Domestic Tariff Area (DTA) unit.
Same is NOT the case when an existing DTA gets converted into 100% EoU. Meaning, it will continue with the same IEC.
This is as per the Clarification issued by Commerce Ministry which can be accessed in http://164.100.9.245/exim/2000/cir/cir08/cir2608.htm
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