Drawback claims procedure governs processing and disbursing of export drawback and reimbursement for SEZ units under customs rules. A triplicate copy of the assessed Bill of Export or GST-era equivalent constitutes the drawback claim for SEZ Developers or Units, to be processed by the Customs section with the Specified Officer as disbursing authority, following the Customs and central excise drawback rules and related instructions; Units or Developers must claim benefits or disclaim to permit Domestic Tariff Area suppliers to claim, and drawback or reimbursement is admissible where payments are from the Unit's Foreign Currency Account, with reimbursement procedures applying even where payment is in Indian currency.