https://www.taxtmi.com/caselaws?id=251945 The court directed the appropriate authority to decide the refund application for export duty collected by the respondents from the petitioner, a chemical manufacturer in a Special Economic Zone (SEZ). Despite the lack of clarity on the jurisdiction issue, the court relied on a communication from the Directorate General of Export Promotion to guide the decision. The court emphasized the need for timely resolution of refund claims and directed the authority to handle the petitioner's application promptly. en-us Wed, 17 Jul 2013 00:00:00 +0530 Mon, 06 Oct 2014 20:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251945 The court directed the appropriate authority to decide the refund application for export duty collected by the respondents from the petitioner, a chemical manufacturer in a Special Economic Zone (SEZ). Despite the lack of clarity on the jurisdiction issue, the court relied on a communication from the Directorate General of Export Promotion to guide the decision. The court emphasized the need for timely resolution of refund claims and directed the authority to handle the petitioner's application promptly. Case-Laws Customs Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251945