Jurisdictional Customs authority responsible for refunds, demands and adjudication under Rule 47(5) following prescribed SOPs. Amendment by insertion of Rule 47(5) assigns refund, demand, adjudication, review and appeal functions to jurisdictional Customs, Central Excise, Service Tax or GST authorities, to be applied prospectively. SOPs require SEZ units/developers to file refund claims with jurisdictional DC/AC (Policy/Technical), permit the jurisdictional office to seek Development Commissioner comments within two weeks, and mandate speaking orders on refunds. Draft demands are prepared by Development Commissioner's officers and transferred to jurisdictional DC/AC at least eight weeks before time bar; adjudication, review and appeal follow respective enactments, with Development Commissioner assisting recovery where BLUT exists.
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 Customs authority responsible for refunds, demands and adjudication under Rule 47(5) following prescribed SOPs.
Amendment by insertion of Rule 47(5) assigns refund, demand, adjudication, review and appeal functions to jurisdictional Customs, Central Excise, Service Tax or GST authorities, to be applied prospectively. SOPs require SEZ units/developers to file refund claims with jurisdictional DC/AC (Policy/Technical), permit the jurisdictional office to seek Development Commissioner comments within two weeks, and mandate speaking orders on refunds. Draft demands are prepared by Development Commissioner's officers and transferred to jurisdictional DC/AC at least eight weeks before time bar; adjudication, review and appeal follow respective enactments, with Development Commissioner assisting recovery where BLUT exists.
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