Drawback claims for DTA-to-SEZ supplies are payable by the SEZ Specified Officer; disclaimers transfer sanction to DTA commissioner. Drawback claims for goods supplied from DTA units to SEZ units or Developers are to be sanctioned and disbursed by the Specified Officer posted in the SEZ; if the SEZ unit or Developer issues a disclaimer the jurisdictional Commissioner over the DTA unit will sanction the drawback. Brand rate fixation applications remain with the jurisdictional Commissioner of Central Excise/Customs and Central Excise, copies to be endorsed to the Development Commissioner and Specified Officer. Disclaimers must be supported by a certificate from the Specified Officer confirming drawback has not been claimed to prevent double availing; administrative notices and standing orders should be issued for implementation.