https://www.taxtmi.com/circulars?id=60009 Amendment to SEZ Rules vests responsibility for refunds, demands, adjudication, review and appeal with jurisdictional Customs, Central Excise, Service Tax or GST authorities prospectively. SOPs require SEZ units to file refunds with jurisdictional DC/AC (Policy/Technical), permit Development Commissioner comments within two weeks, and mandate speaking orders on sanction. Draft demands are prepared by Development Commissioner offices and transferred with relied-upon documents to jurisdictional DC/AC for issuance if time-bar and sponsorship conditions are met. Adjudication and appeals follow the applicable statutory procedures; past refundable claims meeting limitation and merit should be processed by Customs officers, and duties on exit-stock are recoverable by jurisdictional authorities with Development Commissioner assistance for realization. en-us Mon, 17 Apr 2017 00:00:00 +0530 Tue, 05 Mar 2019 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60009 Amendment to SEZ Rules vests responsibility for refunds, demands, adjudication, review and appeal with jurisdictional Customs, Central Excise, Service Tax or GST authorities prospectively. SOPs require SEZ units to file refunds with jurisdictional DC/AC (Policy/Technical), permit Development Commissioner comments within two weeks, and mandate speaking orders on sanction. Draft demands are prepared by Development Commissioner offices and transferred with relied-upon documents to jurisdictional DC/AC for issuance if time-bar and sponsorship conditions are met. Adjudication and appeals follow the applicable statutory procedures; past refundable claims meeting limitation and merit should be processed by Customs officers, and duties on exit-stock are recoverable by jurisdictional authorities with Development Commissioner assistance for realization. Circulars Customs Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60009