Section 24(1) in The Special Economic Zones Rules, 2006
(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).]
