Duty drawback admissibility for supplies from DTA units to SEZs clarified, treating such supplies as physical exports eligible for drawback. Goods moved from DTA to SEZ are to be treated as physical exports for drawback under the Customs Act and Drawback Rules; such supplies qualify for All Industry and Brand Rates. The SEZ is a Customs Station; goods must enter under a Bill of Export registered in the SEZ Customs formation and examined by Customs. Drawback is payable to the SEZ unit on the basis of a disclaimer certificate from the DTA unit and may be disbursed by cheque or direct credit to the SEZ unit's account.