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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)

..... 7. F. No. S/12-Gen-179/2014-15 AM(X) Dated: 14 .06.2016 PUBLIC NOTICE NO. 86/2016 Sub. : - regarding. Attention of all Custom House Agents, Importers, Exporters, Shipping Agents, Members of Regional Advisory Committees and Members of the Trade is invited to the above mentioned subject and Public Notice No. 32/2015 dated 21.04.2015 and Board's Circulars Nos. 6/2005-cus dated 03.02.2005, 43/2007-cus dated 05.12.2007 and 39/2010-Cus dated 15.10.2010 regarding sanction and disbursement of drawback claims made against supplies made by DTA units to units in SEZ. In modification of Public Notice No.32/2015 dated 21.04.2014, following Public Notice is being issued. 2. The Board Circular No. 6/2005-Cus, dated 03.02.2005 clarified that with opera .....

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..... Central Excise having jurisdiction over the DTA unit would sanction the drawback. The jurisdictional "Commissioner of Customs" in consultation with the Pay & Accounts Officer shall make arrangements for issue of authorization and drawback cheque books (wherever EDI facilities are not available for directly crediting the said amount to the Bank Accounts of the exporters) as clarified by the Board vide Circular No. 6/2005-Cus, dated 3.2.2005. It was also mentioned in the Circular No. 43/2007-Cus dated 05.12.2007 that according to Rule 2(zd) of SEZ Rules, 2006, Specified Officer means Joint Commissioner Deputy Commissioner Assistant Commissioner of Customs posted in the SEZ. The procedure regarding issue of authorization and dra .....

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..... e, to the Central Excise Division for making refunds may be used for disbursement of drawback and the accounting procedure. 5. As regards applications for fixation of brand rate of drawback, the same would continue to be filed with the Commissioner of Customs having jurisdiction over the manufacturing unit of the manufacturer or the supporting manufacturer, as the case may be. Copies of the brand rate fixation letters may be endorsed to the Development Commissioner and the Specified Officer of the SEZ. 6. Since drawback in respect of goods supplied by DTA units to Developers or units in SEZ can be claimed by either the SEZ unit or the Developer, as the case may be, or by the DTA supplier on the basis of the disclaimer issued by the SEZ unit .....

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