24. (1) The procedure for grant of drawback claims and Duty Entitlement Pass Book credit to a Developer or Unit shall be as under:—

(a) Drawback Claims : The triplicate copy of the assessed Bill of Export 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, 1995, circulars and instructions made in this regard to sanction of duty drawback claims and the interest on delayed payments.
(b) Duty Entitlement Pass Book Credit : An application for grant of Duty Entitlement Pass Book credit for supplies from Domestic
Tariff Area to a Unit or Developer may be made by the Domestic Tariff Area supplier or the Unit or Developer in the format
prescribed under the Foreign Trade Policy.
(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.