Drawback entitlement for SEZ supplies: procedural sanctioning, authorization and cheque issuance arrangements clarified for DTA and SEZ parties. Developers and entrepreneurs of SEZ units are entitled to drawback for goods brought from the DTA into an SEZ, with the triplicate assessed Bill of Export constituting the drawback claim processed in the SEZ Customs section and sanctionable by the Deputy/Assistant Commissioner of Customs posted on deputation; DTA suppliers may claim drawback via an SEZ disclaimer, in which case the jurisdictional Commissionerate of Customs and Central Excise/Central GST will sanction the claim and coordinate with the Pay and Accounts Officer to issue authorizations and drawback cheque books, with PAOs supplying cheque books and requiring separate Central Excise and Customs payment lists for accounting.