The procedure for grant of drawback claims and Duty Entitlement Pass Book credit to a Developer or Unit

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.... Drawback Claims: The triplicate copy of the assessed Bill of Export ^2[or a similar equivalent document as in case of export specified under Goods and Services Tax laws] shall be treated as the drawback claim and processed in the Customs section of the Special Economic Zone and the Specified Officer shall be the disbursing authority for the said claims: Provided that the Specified Officer shal....

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....ictional Goods and Services Tax or Central Excise Commissioner, as the case may be. (3) Drawback or any other similar benefit under the Customs and Central Excise Duties Drawback Rules, 2017, as amended from time to time, against supply of goods by Domestic Tariff Area supplier shall be admissible where payments for the supply are made from the Foreign Currency Account of the Unit: Provided ....

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....reign supplier to Domestic Tariff Area subject to sub-rule (5) of rule 18 of the said rules.]       **************** NOTES:- 1. Omitted vide Notification No. G.S.R. 909(E) dated 19-09-2018, w.e.f. 19-09-2018 before it was read as, "and Duty Entitlement Pass Book credit" 2. Inserted vide Notification No. G.S.R. 909(E) dated 19-09-2018,&....