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of <h1>Clarification on Drawback Claims for DTA to SEZ Supplies: Specified Officer or Customs Commissionerate to Handle Claims.</h1> The circular clarifies the authority responsible for sanctioning and disbursing drawback claims for supplies made by Domestic Tariff Area (DTA) units to Special Economic Zone (SEZ) units. The Specified Officer in the SEZ is designated to process these claims, except when a disclaimer is issued by the SEZ unit or Developer, in which case the Customs Commissionerate overseeing the DTA unit will handle the claims. The circular also outlines procedures for brand rate drawback applications, which should be submitted to the relevant Customs Commissioner. Trade associations and related entities are encouraged to disseminate this information to their members.
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