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of <h1>Amendment to SEZ Rules 2006 Clarifies Jurisdictional Authority for Refund, Audit, and Operational Processes for Authorized Operations</h1> The notification amends Special Economic Zones Rules, 2006, establishing jurisdictional authority for refund and audit processes. It specifies that customs and central excise authorities will handle refund, demand, adjudication, review, and appeal matters related to authorized operations. Additionally, it mandates that authorized operations and transactions in Special Economic Zones shall be audited by customs officers selected from a panel drawn by the Development Commissioner in consultation with the Chief Commissioner of Customs and Central Excise.
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