Duty drawback jurisdiction shifts to Customs for DTA to SEZ supplies; Customs will process and pay claims after transition. Processing and payment of drawback for supplies by DTA units to SEZ units or developers, when accompanied by a disclaimer, shall be undertaken by the Principal Commissioner or Commissioner of Customs/Customs (Preventive) having jurisdiction over the DTA supplier, including fixation of the grand rate where required, for all claims filed from 1.7.2017 onwards; pending claims filed up to 30.6.2017 will be transferred from Central Excise to the jurisdictional Customs office, with Central Excise continuing Customs functions until Customs Commissionerates are notified.
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Duty drawback jurisdiction shifts to Customs for DTA to SEZ supplies; Customs will process and pay claims after transition.
Processing and payment of drawback for supplies by DTA units to SEZ units or developers, when accompanied by a disclaimer, shall be undertaken by the Principal Commissioner or Commissioner of Customs/Customs (Preventive) having jurisdiction over the DTA supplier, including fixation of the grand rate where required, for all claims filed from 1.7.2017 onwards; pending claims filed up to 30.6.2017 will be transferred from Central Excise to the jurisdictional Customs office, with Central Excise continuing Customs functions until Customs Commissionerates are notified.
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