Drawback sanction authority clarified: Specified Officers and authorised Commissioners may sanction and disburse claims on DTA to SEZ supplies. Clarifies that the Specified Officer posted in the SEZ is the primary authority to grant drawback on supplies from DTA units to SEZ units or Developers, though claims may also be made by DTA suppliers on the basis of disclaimers. Commissioners of Central Excise or Customs and Central Excise may delegate authorization to Dy./Asstt. Commissioners of Central Excise for disbursement against disclaimers, and PAO-issued cheque books of the relevant Commissionerate may be used for disbursement and accounting. Disclaimers must be supported by a certificate from the Specified Officer confirming no prior drawback claim to prevent double recovery.