Whether duty drawback is admissible on supplies by DTA units to SEZs?


Yes. Supplies made by DTA unit to SEZ Unit or developer are eligible for drawback in cases where the SEZ Unit or Developer issues a disclaimer to the DTA supplier and drawback is claimed by the DTA supplier.

Drawback shall be processed and paid by the office of Principal Commissioner or Commissioner of Customs/Customs (Preventive) in whose jurisdiction the DTA Unit falls. Brand rate fixation also to be done by the office of Principal Commissioner/Commissioner of Customs/Customs (Preventive).