https://www.taxtmi.com/caselaws?id=271167 The High Court ruled in favor of the petitioner, a unit in a Special Economic Zone (SEZ), challenging the Assistant Commissioner of Customs' refusal to decide a refund application. The court quashed the communication, directing the competent officer under the Customs Commissionerate to promptly decide the refund application. The judgment clarified the authority to process refund claims for SEZ units, emphasizing that the Customs Commissioner retains jurisdiction until statutory changes are made. Additionally, the court declared Ministry of Finance directives invalid, highlighting the necessity of statutory provisions for refund claims under the Customs Act. en-us Wed, 20 Jan 2016 00:00:00 +0530 Fri, 14 Oct 2016 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271167 The High Court ruled in favor of the petitioner, a unit in a Special Economic Zone (SEZ), challenging the Assistant Commissioner of Customs' refusal to decide a refund application. The court quashed the communication, directing the competent officer under the Customs Commissionerate to promptly decide the refund application. The judgment clarified the authority to process refund claims for SEZ units, emphasizing that the Customs Commissioner retains jurisdiction until statutory changes are made. Additionally, the court declared Ministry of Finance directives invalid, highlighting the necessity of statutory provisions for refund claims under the Customs Act. Case-Laws Customs Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271167