Drawback disbursement authority expanded: Central Excise Commissioners may authorize divisions to issue drawback and use PAO chequebooks. Commissioners of Central Excise or Customs & Central Excise may authorize Deputy/Assistant Commissioners of Central Excise in their divisions to disburse drawback to DTA units against disclaimers issued by SEZ units/developers; the cheque book issued by the Pay & Accounts Officer to the Central Excise Division for refunds may be used for drawback payments and the accounting procedure prescribed by the Principal CCA - including separate Lists of Payment and separate accounting heads - must be followed.