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).
