https://www.taxtmi.com/circulars?id=59983 Amendment by insertion of Rule 47(5) assigns refund, demand, adjudication, review and appeal functions to jurisdictional Customs, Central Excise, Service Tax or GST authorities, to be applied prospectively. SOPs require SEZ units/developers to file refund claims with jurisdictional DC/AC (Policy/Technical), permit the jurisdictional office to seek Development Commissioner comments within two weeks, and mandate speaking orders on refunds. Draft demands are prepared by Development Commissioner's officers and transferred to jurisdictional DC/AC at least eight weeks before time bar; adjudication, review and appeal follow respective enactments, with Development Commissioner assisting recovery where BLUT exists. en-us Fri, 21 Apr 2017 00:00:00 +0530 Mon, 04 Mar 2019 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59983 Amendment by insertion of Rule 47(5) assigns refund, demand, adjudication, review and appeal functions to jurisdictional Customs, Central Excise, Service Tax or GST authorities, to be applied prospectively. SOPs require SEZ units/developers to file refund claims with jurisdictional DC/AC (Policy/Technical), permit the jurisdictional office to seek Development Commissioner comments within two weeks, and mandate speaking orders on refunds. Draft demands are prepared by Development Commissioner's officers and transferred to jurisdictional DC/AC at least eight weeks before time bar; adjudication, review and appeal follow respective enactments, with Development Commissioner assisting recovery where BLUT exists. Circulars Customs Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59983