Special
Economic Zones Rules, 2006
Chapter 4
Terms and conditions subject to which entrepreneur and developer shall be entitled to exemptions, drawbacks and
concessions
24.
(1)
The
procedure
for
grant
of
drawback
claims
1Omit[and
(a)
Drawback
Claims:
The
triplicate
copy
of
the
assessed
Bill
of
Export
2[or
a similar equivalent document as in case of export specified under Goods and
Services Tax laws] shall
be
treated
as the
drawback
claim
and
processed
in
the
Customs
section
of the
Special
Economic
Zone
and
the
Specified
Officer
shall
be
the
disbursing
authority
for
the
said
claims:
Provided
that
the
Specified Officer shall
follow
the
3[Customs and Central Excise Duties Drawback Rules, 2017, as amended
from time to time] old [Customs
and
Central Excise
Duties
Drawback
Rules
1995],
circulars
and
instructions
made
in
this
regard
to
sanction
of
duty
drawback
claims
and
the
interest
on
delayed
payments.
4Omit [(b)
5[(2)Where a Bill of
Export has been filed under a claim of drawback or any other similar scheme laid
down under the Customs and Central Excise Duties Drawback Rules, 2017, as
amended from time to time, the Unit or Developer shall claim the same from the
Specified Officer and in case the Unit or Developer does not intend to claim
such benefit, a disclaimer to this effect shall be given to the Domestic Tariff
Area supplier for claiming such benefits:
Provided that the aforesaid benefits may be claimed by Domestic Tariff Area
supplier from their jurisdictional Goods and Services Tax or Central Excise
Commissioner, as the case may be.
(3)Drawback or any other similar benefit under the Customs and Central Excise
Duties Drawback Rules, 2017, as amended from time to time, against supply of
goods by Domestic Tariff Area supplier shall be admissible where payments for
the supply are made from the Foreign Currency Account of the
Unit:
Provided that the reimbursement of duty in lieu of drawback or any other similar
benefit scheme against supply of goods by Domestic Tariff Area supplier to
Special Economic Zone developers shall be admissible even if payment is made in
Indian Rupees and reimbursement of duty in lieu of drawback or any other similar
benefit against supply of goods to Special Economic Zone developer shall be made
as per the procedure specified by the Central Government under the Customs and
Central Excise Duties Drawback Rules, 2017, as amended from time to time.".]
Old[(2)
A Unit
or
Developer
shall
file
application
for Duty
Entitlement
Pass Book
claim
with
the
Development
Commissioner
concerned
or
the
Domestic
Tariff
Area
supplier
may
claim
the
same
from
the
concerned
Licensing
Authority
of
the
Office of the
Directorate General
of
Foreign
Trade or
the
Development
Commissioner
concerned.
1. Omitted vide :
Notification dated 19/09/2018
2. Inserted Vide : Notification dated
19/09/2018
3. Subsituted vide : Notification dated
19/09/2018
4. Omitted vide : Notification dated
19/09/2018
5. Subsituted vide : Notification dated
19/09/2018