Jurisdiction for refunds: Customs and Central Excise authorities to handle SEZ indirect tax matters under applicable statutes. Refund, demand, adjudication, review and appeal for authorised operations and related transactions in Special Economic Zones shall be made by the jurisdictional Customs and Central Excise authorities under the relevant provisions of the Customs Act, the Central Excise Act and the Finance Act and rules and notifications thereunder. All authorised operations and transactions in SEZs and SEZ units shall be audited by Customs officers drawn from a panel prepared by the Jurisdictional Development Commissioner in consultation with the Jurisdictional Chief Commissioner of Customs and Central Excise.