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of <h1>Amendment to SEZ Rules 2006: Rule 47 Clarifies Customs Role in Refunds, Demands, and Appeals. Pending Cases Addressed.</h1> The circular clarifies amendments to the Special Economic Zone Rules, 2006, specifically Rule 47, following a notification dated 05.08.2016. It addresses the operationalization of functions like refund, demand, adjudication, and appeal by jurisdictional Customs and Central Excise authorities, under relevant laws. The changes apply prospectively, with pending cases to be handled by Customs officers. The circular outlines standard procedures for these functions, including the roles of the Development Commissioner and jurisdictional authorities. It also discusses the appropriate authority for duty demands when a unit exits the SEZ scheme and addresses interest on delayed refunds.
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