Duty Drawback for supplies made by DTA units to Special Economic Zone in the GST scenario
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....for supplies made by DTA units to Special Economic Zone in the GST scenario Attention of all members of the Trade & Industry and others is invited towards Board's Circular No. 24/2017-custonns dated 30.06.2017 and to Board's Circular No. 43/2007-customs dated 5.12.2007 and Circular No. 39/2010- customs dated15.10.2010 which inter alia prescribe that in respect of drawback claims by a DTA ....
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.... supplies from DTA to SEZ Unit or developer, if required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards, 3. The applications/ claims which have already been filed up to 30.6.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissi....