Drawback on supplies made by DTA units to SEZ, issue of drawback cheque books by jurisdictional Commissioner of Customs to Central Excise Commissionerates-reg.

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....bunal. Sir/Madam, Sub: Drawback on supplies made by DTA units to SEZ, issue of drawback cheque books by jurisdictional Commissioner of Customs to Central Excise Commissionerates-reg. I am directed to invite attention to the Board circular No.43/2007-Cus dated 5th December, 2007 which clarified that the Specified Officer posted in an SEZ is the appropriate authority for granting drawback in respect of goods supplied from DTA units to Developers and units in SEZ except where the unit or Developer issues a disclaimer to the DTA supplier in which case the Commissionerate of Central Excise /Customs & Central Excise having jurisdiction over the DTA unit would sanction drawback. With regard to issue of cheque books for disbursal of drawback c....

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....ral Excise. As per this instruction, the PAOs are already issuing cheque books to each Central Excise division for payment of refund/drawback claims. There is no need for issuing separate chequebooks for refund and drawback; the same chequebook can be used for making refunds and payment of drawback. The cheque issuing officer is required to submit separate List of Payment for Central Excise (0038) and Customs (0037) to their jurisdictional PAO. After receipt of such List of Payment, separate accounting head shall be maintained. Relevant extracts of letter Nos. Coord/2(1)/39/Jamnagar (Cus)/57 dated 30.06.2010 and Coord/2(8)/98/434 dated 13.06.05 are given below as Annexure. 4. In view of the above, the procedure laid down in the Board circ....

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.....06.2005. As per this instruction the PAOs are already issuing cheque books to each division falling under their jurisdiction for payment of refund/drawback claims. There is no provision to issue separate cheque book for refund and drawback. Single cheque book is being used for refund as well as drawback purposes and the cheque issuing officer are required to submit separate List of payment for Central Excise (0038) and Customs (0037) to their jurisdictional PAO. After receipt of such List of Payment, separate accounting head will be maintained. 2. Extract of letter No. Coord/2(8)/98/434 dated 13.06.05 of Controller of Accounts, Office of the Pr. Chief Controller of Accounts, New Delhi to all the Commissioners of Central Excise/Customs un....

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....que books issued to them and have the new cheque books issued for payment of refund/drawback. 5. In case of non availability of cheque books of the nominated bank the existing cheque book may be used by affixing rubber stamp in bold letters for particulars of the bank branch on which cheque will be drawn. 6. Printing of the new MICR cheque books for the concerned bank branch is likely to take time. In such cases, the possibility of using existing MICR cheque books containing code no. of earlier nominated bank, by the newly nominated bank by way of affixing stickers on it, is being ascertained from RBI separately. 7. The accounting procedure for payment of refund/drawback cheques will be as per instructions in Chapter VIII of Manual of Ce....