Section 24(1)(a) in The Special Economic Zones Rules, 2006
(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: