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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..... of Customs/Customs (Prev.)/Customs Central Excise/Central Excise. DG, CEIB, New Delhi. DG, Central Excise Intelligence/DGRI/DG (Export Promotion) DGI/ DG, NACEN/DG (Systems Data Management). All Development Commissioners of SEZs, Chief Departmental Representative, Customs, Excise Service Tax Appellate Tribunal, West Block-2, R.K. Puram, New Delhi. Subject: 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) - regarding. *** I am directed to invite your attention to the above mentioned subject and to say that a doubt has been raised as to whether the jurisdictional Commissioners of Customs .....

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..... awback 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 , Specified Officer means Joint Commissioner/Deputy Commissioner/Assistant Commissioner of Customs posted in the SEZ. 4. In view of the above, it is clarified that wherever admissible, drawback claims in respect of supplies made by DTA units to units or Developers in SEZ are not to be processed or sanctioned by the Customs and Central Excise formations. The Specified Officer posted in an SEZ is the appropriate authority for granting .....

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..... ensured that the disclaimer certificate issued by the SEZ unit or the Developer to the DTA supplier is supported by a certificate from the Specified Officer in the SEZ to the effect that drawback has not been claimed/availed of on the goods by the SEZ unit or the Developer, as the case may be. 7. A suitable Public Notice for information of the trade and Standing Order for guidance of the staff may be issued. Difficulties faced, if any, in implementation of this Circular may be brought to the notice of the Board. Receipt of this Circular may kindly be acknowledged. Yours faithfully, (P.K. MOHANTY) JOINT SECRETARY (DRAWBACK) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax .....

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