https://www.taxtmi.com/caselaws?id=404075 Statutory amendment inserting Rule 47(5) of the Special Economic Zone Rules, 2006 and the later jurisdictional clarification removed earlier uncertainty over the authority competent to process refund claims for special additional duty of customs on goods imported into an SEZ and sold in the domestic tariff area. In light of the remand for fresh consideration, continued inaction by the authorities was not justified. The refund application was required to be adjudicated without delay, and if sanctioned, the amount was to be disbursed with interest through electronic mode. en-us Tue, 09 Feb 2021 00:00:00 +0530 Sun, 14 Feb 2021 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404075 Statutory amendment inserting Rule 47(5) of the Special Economic Zone Rules, 2006 and the later jurisdictional clarification removed earlier uncertainty over the authority competent to process refund claims for special additional duty of customs on goods imported into an SEZ and sold in the domestic tariff area. In light of the remand for fresh consideration, continued inaction by the authorities was not justified. The refund application was required to be adjudicated without delay, and if sanctioned, the amount was to be disbursed with interest through electronic mode. Case-Laws Customs Tue, 09 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404075