https://www.taxtmi.com/caselaws?id=380609 The appeal was dismissed due to lack of jurisdiction as the refund claim for excise duty paid on inputs in an SEZ should have been filed before the Central Excise authorities having jurisdiction over the SEZ Unit in Gujarat, not the Trichy Commissionerate. The appellant's argument that the original authority could have forwarded the claim was rejected, emphasizing the need to adhere to the correct jurisdictional procedures for filing refund claims in SEZs. Despite the dismissal, the appellant was granted liberty to file the claim before the correct forum. en-us Thu, 10 Jan 2019 00:00:00 +0530 Sat, 25 May 2019 09:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380609 The appeal was dismissed due to lack of jurisdiction as the refund claim for excise duty paid on inputs in an SEZ should have been filed before the Central Excise authorities having jurisdiction over the SEZ Unit in Gujarat, not the Trichy Commissionerate. The appellant's argument that the original authority could have forwarded the claim was rejected, emphasizing the need to adhere to the correct jurisdictional procedures for filing refund claims in SEZs. Despite the dismissal, the appellant was granted liberty to file the claim before the correct forum. Case-Laws Central Excise Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380609