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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 shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA unit, with brand rate fixation by that office for fresh claims filed from 1 July 2017 onward; claims filed up to 30 June 2017 and pending with Central Excise formations shall be transferred to the jurisdictional Customs office, while other processing instructions remain unchanged and Central Excise commissionerates will continue discharging Customs functions until replacement Customs commissionerates are notified.</description>
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      <description>Duty drawback claims for supplies by DTA units to SEZ units or developers shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA unit, with brand rate fixation by that office for fresh claims filed from 1 July 2017 onward; claims filed up to 30 June 2017 and pending with Central Excise formations shall be transferred to the jurisdictional Customs office, while other processing instructions remain unchanged and Central Excise commissionerates will continue discharging Customs functions until replacement Customs commissionerates are notified.</description>
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