https://www.taxtmi.com/circulars?id=3071 Drawback claims for goods supplied from DTA units to SEZ units or Developers are to be sanctioned and disbursed by the Specified Officer posted in the SEZ; if the SEZ unit or Developer issues a disclaimer the jurisdictional Commissioner over the DTA unit will sanction the drawback. Brand rate fixation applications remain with the jurisdictional Commissioner of Central Excise/Customs and Central Excise, copies to be endorsed to the Development Commissioner and Specified Officer. Disclaimers must be supported by a certificate from the Specified Officer confirming drawback has not been claimed to prevent double availing; administrative notices and standing orders should be issued for implementation. en-us Wed, 05 Dec 2007 00:00:00 +0530 Sat, 08 Dec 2007 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=3071 Drawback claims for goods supplied from DTA units to SEZ units or Developers are to be sanctioned and disbursed by the Specified Officer posted in the SEZ; if the SEZ unit or Developer issues a disclaimer the jurisdictional Commissioner over the DTA unit will sanction the drawback. Brand rate fixation applications remain with the jurisdictional Commissioner of Central Excise/Customs and Central Excise, copies to be endorsed to the Development Commissioner and Specified Officer. Disclaimers must be supported by a certificate from the Specified Officer confirming drawback has not been claimed to prevent double availing; administrative notices and standing orders should be issued for implementation. Circulars Customs Wed, 05 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=3071