https://www.taxtmi.com/caselaws?id=271166 The court ruled in favor of the petitioner, a SEZ unit, in a dispute regarding the authority to decide refund claims. It held that the Ministry of Finance's directive suggesting SEZ authorities handle such claims was invalid. The court affirmed the jurisdiction of the Customs Commissionerate in processing refund claims for SEZ units under Section 27 of the Customs Act, 1962. It directed the Customs authorities to process the petitioner's refund application promptly and future applications without delay, emphasizing the need for statutory compliance in handling refund claims. en-us Wed, 20 Jan 2016 00:00:00 +0530 Wed, 27 Jan 2016 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271166 The court ruled in favor of the petitioner, a SEZ unit, in a dispute regarding the authority to decide refund claims. It held that the Ministry of Finance's directive suggesting SEZ authorities handle such claims was invalid. The court affirmed the jurisdiction of the Customs Commissionerate in processing refund claims for SEZ units under Section 27 of the Customs Act, 1962. It directed the Customs authorities to process the petitioner's refund application promptly and future applications without delay, emphasizing the need for statutory compliance in handling refund claims. Case-Laws Customs Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271166