Duty drawback processing for DTA-to-SEZ supplies shifted to Customs jurisdiction, altering payment and brand-rate responsibility. Drawback claims for supplies by DTA units to SEZ units or developers, where a disclaimer is issued, shall be processed and paid by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA unit; brand rate fixation for such supplies will also be undertaken by that Customs office. Pending claims with Central Excise formations are to be transferred to the jurisdictional Customs office, and existing Drawback Rules instructions remain applicable except as modified by this reallocation. Central Excise officers designated as Customs officers will continue functions until Customs commissionerates assume responsibility.