Refund jurisdiction shift: Customs authorities now process SEZ unit refund claims with prescribed procedural safeguards. Insertion of Rule 47(5) directs that refund, demand, adjudication, review and appeal concerning SEZ authorised operations and related transactions be processed by jurisdictional Customs, Central Excise, Service Tax or GST authorities under the respective Acts; CBEC clarifies prospective application. SEZ units must file refund claims with the Deputy/Assistant Commissioner (Policy/Technical) who may seek Development Commissioner comments within two weeks and must issue a speaking order when sanctioning refunds. Pending claims in order on limitation and merit are to be processed by Customs, and interest is based on the date the jurisdictional field formation receives the claim. The SAD Refund Section at ACC Sahar will handle such claims.