TaxTMI 
TaxTMI 
My client is Supplying Goods to SEZ Unit and he wants claim Refund of Unutilized ITC. But, the officer rejected the Claim by mentioning reason that, SEZ Endorsements of Invoices by Specified officer not submitted. How to get those documents from SEZ. is there any separate procedure and Format for that purpose. Guide me in this regard. Who is the refund processing officer as we dont know who is processing the refund. One of my friend said, if the refund is more than 10 lac it will go to higher authorities. If the refund is below Ten Lakh it will go to other authorities. is it Correct ?
SEZ ENDORSEMENTS FROM SPECIFIED OFFICER
01 May 2023 
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SEZ invoice endorsement: invoices endorsed by specified or authorised officer enable GST refund claims when properly filed online.
Supplies to a SEZ require invoice endorsements by the Specified Officer or an Authorised Officer to substantiate GST refund claims; digital or manual endorsements that demonstrate officer authority are acceptable and absence of such endorsed invoices may lead to rejection. Refund claims are filed online and routed to the appropriate processing authority without need for the claimant to identify the specific officer. (AI Summary)
Supplies to a SEZ require invoice endorsements by the Specified Officer or an Authorised Officer to substantiate GST refund claims; digital or manual endorsements that demonstrate officer authority are acceptable and absence of such endorsed invoices may lead to rejection. Refund claims are filed online and routed to the appropriate processing authority without need for the claimant to identify the specific officer. (AI Summary)