https://www.taxtmi.com/caselaws?id=345779 The Tribunal allowed the appeal, granting the appellant the entitlement to claim a refund of Central Excise duty paid on coal procured for SEZ development. It held that the appellant had the standing to file a refund claim under Section 11B of the Central Excise Act, emphasizing that the duty payer need not be the manufacturer. The Tribunal clarified that Central Excise officers have jurisdiction over SEZ entities based on relevant case laws and notifications, directing a re-examination of the claim on merit. Additionally, it instructed the timely processing of the claim within three months, affirming the right of any person to seek a refund of excess excise duty paid. en-us Thu, 13 Jul 2017 00:00:00 +0530 Wed, 06 Mar 2019 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345779 The Tribunal allowed the appeal, granting the appellant the entitlement to claim a refund of Central Excise duty paid on coal procured for SEZ development. It held that the appellant had the standing to file a refund claim under Section 11B of the Central Excise Act, emphasizing that the duty payer need not be the manufacturer. The Tribunal clarified that Central Excise officers have jurisdiction over SEZ entities based on relevant case laws and notifications, directing a re-examination of the claim on merit. Additionally, it instructed the timely processing of the claim within three months, affirming the right of any person to seek a refund of excess excise duty paid. Case-Laws Central Excise Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345779