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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Drawback processing shifted to Customs jurisdiction for DTA-to-SEZ supplies; local Commissioner to process claims and fix brand rates.</h1> Drawback claims by DTA suppliers for supplies to SEZ units/developers accompanied by a disclaimer shall be processed and paid, and brand rates fixed if required, by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA supplier for all claims filed from 1.7.2017. Pending claims filed up to 30.6.2017 shall be transferred from Central Excise formations to the appropriate Customs office. Central Excise commissionerates will continue to discharge Customs functions under the Drawback Rules, 1995 until Customs commissionerates are notified and become functional.

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