Drawback authority for DTA-to-SEZ supplies rests with the Specified Officer, disclaimers shift sanction to the jurisdictional Commissioner. The Specified Officer posted in the SEZ is the disbursing authority for drawback claims on supplies from DTA units to SEZ units or Developers, and Customs formations outside the SEZ shall not process such claims where entitlement exists. If the SEZ unit or Developer issues a disclaimer, the jurisdictional Commissioner of Customs over the DTA supplier will sanction the drawback and, in consultation with the Pay & Accounts Officer, authorize and issue drawback cheque books; brand rate fixation applications remain with the Commissioner of Customs having jurisdiction over the manufacturer.