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of <h1>SEZ Rule 47 Amendments: Customs and Tax Authorities to Handle Refunds, Demands, and Appeals from August 2016.</h1> The circular clarifies amendments to the Special Economic Zone (SEZ) Rules, 2006, specifically Rule 47, effective from 05.08.2016. It outlines that functional operations such as refunds, demands, adjudications, reviews, and appeals will be managed by jurisdictional Customs, Central Excise, and Service Tax authorities under relevant laws. The circular specifies procedures for handling refunds and demands, including the roles of the Development Commissioner and jurisdictional authorities. It also addresses issues related to refunds pending before the notification's effect and the authority responsible for duty demands if a unit exits the SEZ scheme. The circular serves as a standing order for officers and staff.
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