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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 commissioners to process DTA-to-SEZ drawback claims and fix brand rates.</h1> Duty drawback claims by DTA suppliers for supplies to SEZ units or developers shall be processed and paid by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA supplier, who will also fix Brand rates if required; this applies to fresh claims filed from 1 July 2017, while pending claims filed up to 30 June 2017 shall be transferred from Central Excise formations to the jurisdictional Customs offices, and existing processing instructions otherwise remain in force.

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