https://www.taxtmi.com/highlights?id=105866 Where a Bill of Export is filed under a claim of drawback or a similar scheme under the Customs and Central Excise Duties Drawback Rules, 2017, the SEZ unit, developer or Domestic Tariff Area supplier must claim the benefit from the Specified Officer. If the unit or developer does not intend to claim the benefit, it must give the supplier a disclaimer so that the supplier may claim it. The substituted rule takes effect from its publication in the Official Gazette on 30 October 2026. en-us Thu, 05 Nov 2026 18:50:45 +0530 Thu, 05 Nov 2026 18:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105866 Where a Bill of Export is filed under a claim of drawback or a similar scheme under the Customs and Central Excise Duties Drawback Rules, 2017, the SEZ unit, developer or Domestic Tariff Area supplier must claim the benefit from the Specified Officer. If the unit or developer does not intend to claim the benefit, it must give the supplier a disclaimer so that the supplier may claim it. The substituted rule takes effect from its publication in the Official Gazette on 30 October 2026. Highlights SEZ Thu, 05 Nov 2026 18:50:45 +0530 https://www.taxtmi.com/highlights?id=105866