https://www.taxtmi.com/circulars?id=62421 Clarifies that the Specified Officer posted in the SEZ is the primary authority to grant drawback on supplies from DTA units to SEZ units or Developers, though claims may also be made by DTA suppliers on the basis of disclaimers. Commissioners of Central Excise or Customs and Central Excise may delegate authorization to Dy./Asstt. Commissioners of Central Excise for disbursement against disclaimers, and PAO-issued cheque books of the relevant Commissionerate may be used for disbursement and accounting. Disclaimers must be supported by a certificate from the Specified Officer confirming no prior drawback claim to prevent double recovery. en-us Tue, 14 Jun 2016 00:00:00 +0530 Fri, 13 Sep 2019 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62421 Clarifies that the Specified Officer posted in the SEZ is the primary authority to grant drawback on supplies from DTA units to SEZ units or Developers, though claims may also be made by DTA suppliers on the basis of disclaimers. Commissioners of Central Excise or Customs and Central Excise may delegate authorization to Dy./Asstt. Commissioners of Central Excise for disbursement against disclaimers, and PAO-issued cheque books of the relevant Commissionerate may be used for disbursement and accounting. Disclaimers must be supported by a certificate from the Specified Officer confirming no prior drawback claim to prevent double recovery. Circulars Customs Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62421