Drawback entitlement for SEZ supplies: claims processed in-SEZ or by jurisdictional Commissioner with PAO cheque arrangements. Developers and entrepreneurs are entitled to drawback for goods brought from the domestic tariff area into an SEZ; the triplicate assessed Bill of Export is the drawback claim and is processed and sanctioned within the SEZ Customs section by the deputed Dy./Asstt. Commissioner. Where a DTA supplier claims drawback based on an SEZ disclaimer, the jurisdictional Commissionerate of Customs and Central Excise/Central GST will sanction the claim, with the Commissioner and the Pay and Accounts Officer arranging authorization and drawback cheque books; PAOs issue combined cheque books and require separate Central Excise and Customs payment lists.