Section 24 in The Special Economic Zones Rules, 2006
24.
(1)The procedure for grant of drawback claims [***] to a Developer or Unit shall be as under: -(a)Drawback Claims: The triplicate copy of the assessed Bill of Export [or a similar equivalent document as in case of export specified under Goods and Services Tax laws,] [Inserted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] 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 [Customs and Central Excise Duties Drawback Rules, 2017, as amended from time to time] [Substituted 'Customs and Central Excise Duties Drawback Rules, 1995' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).], circulars and instructions made in this regard to sanction of duty drawback claims and the interest on delayed payments.[***] [Omitted 'clause b' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).](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.] [Substituted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).]
