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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 for DTA-to-SEZ supplies shifted to Customs jurisdiction, with pending claims transferred and brand rates fixed.</h1> Duty drawback claims for supplies by DTA units to SEZ units or developers shall be processed and paid by the Principal Commissioner or Commissioner of Customs in whose jurisdiction the DTA unit falls, and that office shall also fix brand rates if required; this applies to fresh claims filed from 1.7.2017. Claims filed up to 30.6.2017 and pending with Central Excise formations must be transferred to the jurisdictional Customs Commissionerate, with Central Excise formations continuing Customs functions until replacement Customs Commissionerates are notified.

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