Drawback claims: DTA suppliers to SEZ must obtain sanction and payment from the customs commissioner of their jurisdiction. Drawback claims for supplies from DTA units to SEZ units or developers shall be processed, brand rates fixed when required, and disbursed by the Principal Commissioner/Commissioner of Customs (including Customs (Preventive)) having jurisdiction over the DTA supplier; pending claims held by Central Excise up to 30.06.2017 are to be transferred to the jurisdictional Customs commissionerates. Processing requires triplicate export/shipping bills with invoice and packing list, SEZ disclaimer, certificate of non-availment from the SEZ Specified Officer, and BRCs, and must comply with the Drawback Rules, 2017.
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Provisions expressly mentioned in the judgment/order text.
Drawback claims: DTA suppliers to SEZ must obtain sanction and payment from the customs commissioner of their jurisdiction.
Drawback claims for supplies from DTA units to SEZ units or developers shall be processed, brand rates fixed when required, and disbursed by the Principal Commissioner/Commissioner of Customs (including Customs (Preventive)) having jurisdiction over the DTA supplier; pending claims held by Central Excise up to 30.06.2017 are to be transferred to the jurisdictional Customs commissionerates. Processing requires triplicate export/shipping bills with invoice and packing list, SEZ disclaimer, certificate of non-availment from the SEZ Specified Officer, and BRCs, and must comply with the Drawback Rules, 2017.
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