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of <h1>Rule 47 Amendments: Customs, Excise & Tax Authorities to Handle SEZ Refunds and Appeals from August 2016 Onwards.</h1> The circular clarifies amendments to the Special Economic Zone Rules, 2006, specifically Rule 47, effective from August 5, 2016. It outlines that functional operations like refunds, demands, adjudications, reviews, and appeals are to be handled prospectively by jurisdictional Customs, Central Excise, and Service Tax authorities. The document specifies procedures for refunds, demands, adjudications, and appeals, emphasizing that past refund claims should be processed by Customs officers. It also details the authority responsible for duty demands when a unit exits the SEZ scheme, highlighting the role of the Development Commissioner and jurisdictional authorities.
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