https://www.taxtmi.com/caselaws?id=347598 The Appellate Tribunal CESTAT KOLKATA allowed the appeal, remanding the matter to the jurisdictional authority for re-examination of the claim for refund of Central Excise duty paid on coal procured for SEZ. The Tribunal emphasized the jurisdiction of Central Excise officers over SEZ claims, directing the original authority to re-examine the claim on merit within three months. The appellant was granted an opportunity to present their case, in line with legal provisions and previous judgments. en-us Thu, 31 Aug 2017 00:00:00 +0530 Thu, 07 Sep 2017 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347598 The Appellate Tribunal CESTAT KOLKATA allowed the appeal, remanding the matter to the jurisdictional authority for re-examination of the claim for refund of Central Excise duty paid on coal procured for SEZ. The Tribunal emphasized the jurisdiction of Central Excise officers over SEZ claims, directing the original authority to re-examine the claim on merit within three months. The appellant was granted an opportunity to present their case, in line with legal provisions and previous judgments. Case-Laws Central Excise Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347598