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Duty drawback jurisdiction shifted to Customs commissioners for DTA-to-SEZ supplies, with pending claims transferred and brand rates fixed by Customs. 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 having jurisdiction over the DTA unit, with brand rate fixation by that office for fresh claims filed from 1 July 2017 onward; claims filed up to 30 June 2017 and pending with Central Excise formations shall be transferred to the jurisdictional Customs office, while other processing instructions remain unchanged and Central Excise commissionerates will continue discharging Customs functions until replacement Customs commissionerates are notified.
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<h1>Duty drawback jurisdiction shifted to Customs commissioners for DTA-to-SEZ supplies, with pending claims transferred and brand rates fixed by Customs.</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 having jurisdiction over the DTA unit, with brand rate fixation by that office for fresh claims filed from 1 July 2017 onward; claims filed up to 30 June 2017 and pending with Central Excise formations shall be transferred to the jurisdictional Customs office, while other processing instructions remain unchanged and Central Excise commissionerates will continue discharging Customs functions until replacement Customs commissionerates are notified.
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