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TMI BlogDrawback on supplies made by DTA units to SEZ, issue of drawback cheque books by jurisdictional Commissioner of Customs to Central Excise Commissionerates-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise/ Central Excise The Chief Departmental Representative of Customs, Excise Service Tax Appellate Tribunal. 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 hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... followed in that regard vide letter No. Coord/2(8)/98/434 dated 13.06.2005 addressed to all the Commissioners of Customs/Central 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 Coor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rangement for payment of refund/drawback cheques uniform accounting procedure thereon vide this office letter No. Coord/2(8)/98/434 dated 13.06.2005. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cheques for payment. 4. In the case where change of nominated bank has taken place consequent upon reorganization of the Commissionerate, the officers concerned may be asked to surrender to the PAO the old cheque 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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