https://www.taxtmi.com/caselaws?id=254017 The Court declared the Ministry of Finance's directives invalid, emphasizing that the Commissionerate of Customs must continue to process refund claims under section 27 of the Customs Act, 1962, even for SEZ units. The Court directed that refund applications returned to petitioners by the Customs Commissionerate should be represented to the appropriate authority, and the period of limitation would relate back to the initial presentation date. All petitions were disposed of accordingly. en-us Thu, 20 Nov 2014 00:00:00 +0530 Thu, 20 Aug 2015 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254017 The Court declared the Ministry of Finance's directives invalid, emphasizing that the Commissionerate of Customs must continue to process refund claims under section 27 of the Customs Act, 1962, even for SEZ units. The Court directed that refund applications returned to petitioners by the Customs Commissionerate should be represented to the appropriate authority, and the period of limitation would relate back to the initial presentation date. All petitions were disposed of accordingly. Case-Laws Customs Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254017