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    <title>Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario</title>
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    <description>Duty drawback claims for supplies by DTA units to SEZ units or developers where a disclaimer is issued shall be processed and paid by the Principal Commissioner/Commissioner of Customs or Customs (Preventive) having jurisdiction over the DTA supplier; brand-rate fixation for such supplies will also be done by that Customs office for fresh claims filed from 1.7.2017. Pending claims filed up to 30.6.2017 with Central Excise formations will be transferred to the appropriate Customs Commissionerates; existing Drawback Rules, 1995 instructions remain except as modified and Central Excise Commissionerates will continue Customs functions until formal replacement.</description>
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      <description>Duty drawback claims for supplies by DTA units to SEZ units or developers where a disclaimer is issued shall be processed and paid by the Principal Commissioner/Commissioner of Customs or Customs (Preventive) having jurisdiction over the DTA supplier; brand-rate fixation for such supplies will also be done by that Customs office for fresh claims filed from 1.7.2017. Pending claims filed up to 30.6.2017 with Central Excise formations will be transferred to the appropriate Customs Commissionerates; existing Drawback Rules, 1995 instructions remain except as modified and Central Excise Commissionerates will continue Customs functions until formal replacement.</description>
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