https://www.taxtmi.com/circulars?id=59894 Rule 47(5) of the SEZ Rules assigns refund, demand, adjudication, review and appeal functions to jurisdictional Customs, Central Excise, Service Tax or GST Commissionerates prospectively. SOPs require refund applications to be filed with the DC/AC (Policy/Technical) of the jurisdictional Commissionerate, consultations with the Development Commissioner within two weeks where necessary, speaking orders on refunds, and transfer of draft demands from the Development Commissioner to jurisdictional authorities in advance of limitation for examination and issuance. Past refund claims meeting limitation and merit should be sanctioned by Customs officers; interest runs from receipt by jurisdictional formations. en-us Thu, 06 Apr 2017 00:00:00 +0530 Wed, 27 Feb 2019 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59894 Rule 47(5) of the SEZ Rules assigns refund, demand, adjudication, review and appeal functions to jurisdictional Customs, Central Excise, Service Tax or GST Commissionerates prospectively. SOPs require refund applications to be filed with the DC/AC (Policy/Technical) of the jurisdictional Commissionerate, consultations with the Development Commissioner within two weeks where necessary, speaking orders on refunds, and transfer of draft demands from the Development Commissioner to jurisdictional authorities in advance of limitation for examination and issuance. Past refund claims meeting limitation and merit should be sanctioned by Customs officers; interest runs from receipt by jurisdictional formations. Circulars Customs Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59894