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of <h1>New Procedure for Duty Drawback Claims for DTA Supplies to SEZs Under GST from July 1, 2017.</h1> The circular addresses the procedure for duty drawback claims related to supplies made by Domestic Tariff Area (DTA) units to Special Economic Zones (SEZ) under the GST regime. It specifies that claims accompanied by a disclaimer from SEZ units will be processed by the Principal Commissioner or Commissioner of Customs in the jurisdiction of the DTA unit. This change applies to applications filed from July 1, 2017. Pending claims filed before this date will be transferred to the relevant Customs authorities. Existing instructions remain unchanged, and Central Excise officers will continue to perform Customs functions until new arrangements are operational.
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