https://www.taxtmi.com/caselaws?id=271350 The Court held that the Customs authorities have the power to process and decide refund applications for excess duty collected in SEZ purchases. It declared the Ministry's attempt to change the refund mechanism without statutory amendments as invalid. The judgment emphasized the authority of Customs authorities under the Customs Act, directing them to entertain refund claims for SEZ units until proper mechanisms are established under SEZ laws. The Court instructed the Customs authority to dispose of refund applications on merits by a specified date, stressing the importance of adhering to statutory procedures for refund claims. en-us Thu, 17 Dec 2015 00:00:00 +0530 Wed, 03 Feb 2016 06:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271350 The Court held that the Customs authorities have the power to process and decide refund applications for excess duty collected in SEZ purchases. It declared the Ministry's attempt to change the refund mechanism without statutory amendments as invalid. The judgment emphasized the authority of Customs authorities under the Customs Act, directing them to entertain refund claims for SEZ units until proper mechanisms are established under SEZ laws. The Court instructed the Customs authority to dispose of refund applications on merits by a specified date, stressing the importance of adhering to statutory procedures for refund claims. Case-Laws Customs Thu, 17 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271350