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of <h1>Duty Drawback Claims for DTA Supplies to SEZs Transitioned to Customs Authorities from July 1, 2017, Under GST.</h1> The circular addresses the processing of duty drawback claims for supplies made by Domestic Tariff Area (DTA) units to Special Economic Zones (SEZ) under the GST framework. It outlines the transition of customs functions from Central Excise to Customs authorities, effective from July 1, 2017. Claims filed before June 30, 2017, will be transferred to the relevant Customs office. The Principal Commissioner or Commissioner of Customs will handle the processing of these claims. Existing instructions for processing such claims remain unchanged, except for the outlined adjustments. Any issues should be reported to the department.
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