Jurisdictional authority for SEZ refunds and demands shifts to customs and GST commissioners, altering refund processing and recovery. Amendment to Rule 47 of the Special Economic Zone Rules assigns refund, demand, adjudication, review and appeal to jurisdictional Customs, Central Excise, Service Tax or GST authorities prospectively. A prescribed SOP requires refund claims to be filed with jurisdictional DC/AC, with Development Commissioner comments due within two weeks and speaking orders on sanction; draft demands are prepared by Development Commissioner offices and transferred with relied upon documents to jurisdictional DC/AC at least eight weeks before limitation expiry. Pending refunds that meet limitation and merit should be processed by customs officers; interest is calculated from receipt by jurisdictional formations. Exit duty liabilities are subject to SEZ exit provisions, with penal action by the Development Commissioner for specified foreign exchange failures, while duty demands are raised by jurisdictional authorities under the SOP.
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Jurisdictional authority for SEZ refunds and demands shifts to customs and GST commissioners, altering refund processing and recovery.
Amendment to Rule 47 of the Special Economic Zone Rules assigns refund, demand, adjudication, review and appeal to jurisdictional Customs, Central Excise, Service Tax or GST authorities prospectively. A prescribed SOP requires refund claims to be filed with jurisdictional DC/AC, with Development Commissioner comments due within two weeks and speaking orders on sanction; draft demands are prepared by Development Commissioner offices and transferred with relied upon documents to jurisdictional DC/AC at least eight weeks before limitation expiry. Pending refunds that meet limitation and merit should be processed by customs officers; interest is calculated from receipt by jurisdictional formations. Exit duty liabilities are subject to SEZ exit provisions, with penal action by the Development Commissioner for specified foreign exchange failures, while duty demands are raised by jurisdictional authorities under the SOP.
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