TMI BlogDuty Drawback for supplies made by DTA units to Special Economic Zone in the GST scenarioX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... become functional, the jurisdictional Central Excise Commissionerates shall continue to discharge Customs functions as required under the Drawback Rules, 1995.
5. Difficulties faced, if any, in implementation may be brought to the notice of this office or to the Board.
Sd/-
(M. K. SRIVASTAVA)
COMMISSIONER OF CUSTOMS (PREV.) X X X X Extracts X X X X X X X X Extracts X X X X
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