Jurisdictional responsibility for SEZ refunds and demands: customs authorities to process claims under prescribed SOPs and timelines. Rule 47(5) of the SEZ Rules assigns refund, demand, adjudication, review and appeal functions to jurisdictional Customs, Central Excise, Service Tax or GST Commissionerates prospectively. SOPs require refund applications to be filed with the DC/AC (Policy/Technical) of the jurisdictional Commissionerate, consultations with the Development Commissioner within two weeks where necessary, speaking orders on refunds, and transfer of draft demands from the Development Commissioner to jurisdictional authorities in advance of limitation for examination and issuance. Past refund claims meeting limitation and merit should be sanctioned by Customs officers; interest runs from receipt by jurisdictional formations.
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.
Jurisdictional responsibility for SEZ refunds and demands: customs authorities to process claims under prescribed SOPs and timelines.
Rule 47(5) of the SEZ Rules assigns refund, demand, adjudication, review and appeal functions to jurisdictional Customs, Central Excise, Service Tax or GST Commissionerates prospectively. SOPs require refund applications to be filed with the DC/AC (Policy/Technical) of the jurisdictional Commissionerate, consultations with the Development Commissioner within two weeks where necessary, speaking orders on refunds, and transfer of draft demands from the Development Commissioner to jurisdictional authorities in advance of limitation for examination and issuance. Past refund claims meeting limitation and merit should be sanctioned by Customs officers; interest runs from receipt by jurisdictional formations.
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