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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>Duty drawback processing shift: Customs offices now handle DTA-to-SEZ supplier claims and brand rate fixation, replacing Central Excise.</h1> Processing and payment of duty drawback claims for supplies by DTA units to SEZ units/developers, and fixation of brand rates if required, shall be undertaken by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA supplier for fresh claims filed from 1.7.2017; pending claims up to 30.6.2017 shall be transferred from Central Excise commissionerates to the jurisdictional Customs offices, with Central Excise continuing Customs functions until Customs commissionerates are notified.

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