The file structure and back-ups for both control panels are entirely different and its quite difficult to restore the files transfered from one to another control panel manually. There is a script available which can convert a cPanel back-up to the format that of a DirectAdmin. The convert process is quite simple.
Download the conversion script from here .
*You can download it using the terminal :
wget -c http://kade.nu/da/da.cpanel.import.9.4.tar.gz
*Create two directories import and export :
mkdir import export
*untar the script
tar -xzf da.cpanel.import.9.4.tar.gz
You will get two files da.cpanel.import.pl and defaults.conf. da.cpanel.import.pl is conversion script and defaults.conf is the configuration file.
*Copy the cPanel back-up into the import directory.
*Edit defaults.conf to match the DA server IP and nameservers.
*Execute the script to get the back-up converted.
*Back-up could be found inside export directory and you may get it restored.