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    <description>Claims for DEPB credit on DTA-to-SEZ supplies may be made by the DTA unit or the SEZ unit; the DTA unit may claim via the Licensing Authority or the Development Commissioner, and the Licensing Authority must endorse permitted benefits to the Development Commissioner. Development Commissioners must check the supplier against the Denied Entity List before granting DEPB. Applications on the Ayaat Niryaat form must include fee payment evidence, SEZ customs bill of exports, invoice showing FOR value and DEPB entitlement, bank certificate of realization (Appendix 22B), and, if the SEZ unit claims, a disclaimer from the DTA supplier authorising the SEZ claim.</description>
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