Procedure of Refund, Demand, Adjudication, Review and Appeal of Units located/registered in SEZ’s within the Jurisdiction of JNCH consequent to Notification No 772(E) dated 05.08.2016 (F. No 6/40/2012-SEZ) - regarding.
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Refund and Adjudication procedure for SEZ units now administered by jurisdictional customs through designated refund, adjudication and legal cells. Amendment delegates refund, demand, adjudication, review and appeal for SEZ unit operations to jurisdictional Customs and Central Excise authorities. Refund claims from SEZ units will be processed by the Central Refund Cell; adjudication will be recorded and handled by the Central Adjudication Cell with designated officers (Commissioner, Additional/Joint Commissioner, Deputy/Assistant Commissioner) exercising powers according to prescribed monetary limits and scheme-specific rules; review and appeals will be managed by the Central Legal Cell with specified file routing and comment obligations for DC/AC officers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund and Adjudication procedure for SEZ units now administered by jurisdictional customs through designated refund, adjudication and legal cells.
Amendment delegates refund, demand, adjudication, review and appeal for SEZ unit operations to jurisdictional Customs and Central Excise authorities. Refund claims from SEZ units will be processed by the Central Refund Cell; adjudication will be recorded and handled by the Central Adjudication Cell with designated officers (Commissioner, Additional/Joint Commissioner, Deputy/Assistant Commissioner) exercising powers according to prescribed monetary limits and scheme-specific rules; review and appeals will be managed by the Central Legal Cell with specified file routing and comment obligations for DC/AC officers.
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