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of <h1>Duty Drawback Claims for DTA Units Supplying SEZs Now Handled by Customs Commissioners, Effective July 1, 2017.</h1> The circular addresses the duty drawback process for Domestic Tariff Area (DTA) units supplying to Special Economic Zones (SEZ) under the GST regime. Effective from July 1, 2017, the responsibility for processing and paying duty drawback claims shifts from Central Excise formations to the jurisdictional Principal Commissioner or Commissioner of Customs. Existing claims filed before this date will be transferred accordingly. The transition requires careful coordination to avoid disruptions. Until new Customs Commissionerates are notified, Central Excise Commissionerates will continue performing Customs functions. Any implementation issues should be reported to the relevant office.
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