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of <h1>New Duty Drawback Claim Process for DTA Units Supplying to SEZs Under GST from July 1, 2017.</h1> The circular addresses the procedure for duty drawback claims by Domestic Tariff Area (DTA) units supplying to Special Economic Zones (SEZ) under the GST regime. From July 1, 2017, such claims will be processed by the Principal Commissioner or Commissioner of Customs in the jurisdiction of the DTA unit, instead of Central Excise formations. Claims filed before this date will be transferred to the relevant Customs authorities. Existing instructions remain unchanged except for these adjustments. Central Excise officers will continue to perform Customs functions until new Customs Commissionerates are operational. Any implementation issues should be reported to the office or Board.
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