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of <h1>Duty Drawback Eligible for DTA Supplies to SEZs as Physical Exports u/s 75 of Customs Act.</h1> The circular addresses the admissibility of duty drawback for supplies made by Domestic Tariff Area (DTA) units to Special Economic Zones (SEZs) under Chapter X-A of the Customs Act, 1962, effective from May 11, 2004. It confirms that such supplies are treated as physical exports, making them eligible for duty drawback under Section 75. The circular outlines the procedure for processing these claims, designating the Deputy/Assistant Commissioner of Customs at SEZs as the authority for granting drawbacks. It mandates timely processing and disbursement of claims, with specific timelines for electronic and manual processing. Public notices and standing orders are advised for implementation.
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