Appropriate authority for sanction and disbursement of drawback claims on supplies made by Domestic Tariff Area (DTA) units to units located in Special Economic Zone (SEZ)

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....CULAR NO. 43/2007-CUS F.No.602/2/2002-DBK Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) *** New Delhi, the 5th December, 2007 To, All Chief Commissioners of Customs. All Chief Commissioners of Customs and Central Excise. All Commissioners of Customs/Customs (Prev.)/Customs & Central Excise/Central Excise. DG, CEIB, New Delhi. DG, C....

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....05-Cus, dated 3.2.2005 that with operationalisation of the provisions of Chapter X-A of the Customs Act, 1962 w.e.f. 11.5.2004, drawback is to be granted for the supplies made from the DTA to the SEZ. The Dy./Asstt. Commissioner of Customs posted on deputation at the SEZ being the Dy./Asstt. Commissioner of Customs at the Customs Station of export shall be the authority for granting these drawback....

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....se of procurement of goods from DTA where a Bill of Export has been filed under a claim of drawback the Unit or Developer shall claim the same from the Specified Officer and in the case the Unit or Developer does not intend to claim entitlement of drawback, a disclaimer to this effect shall be given to the DTA supplier for claiming such benefit. According to Rule 2(zd) of SEZ Rules, 2006, Specifie....

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.... Pay & Accounts Officer shall make arrangements for issue of authorization and drawback cheque books (wherever EDI facilities are not available for directly crediting the said amount to the Bank Accounts of the exporters) as clarified by the Board vide Circular No.6/2005-Cus, dated 3.2.2005. 5. As regards applications for fixation of brand rate of drawback the same may continue to be filed with t....