2014 (10) TMI 79

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....f any, and other surety and bond, if so enforced in this regards. 2. The petitioner is engaged in manufacture and exports of chemicals, etc. having their unit at Dahej Special Economic Zone w.e.f. 2003. A grievance which is voiced in the present Special Civil Application is that the respondents have collected export duty which is found to be illegal pursuant to the decision of this Court dated 4-11-2009 rendered in Special Civil Application No. 9656 of 2008 [2010 (249) E.L.T. 3 (Guj.)] and other allied petitions and therefore, the petitioner was entitled to refund of the aforesaid export duty. It is the case on behalf of the petitioner that they have submitted application for refund, but the same is not adjudicated upon and kept pen....

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....te authority to decide the refund application, as there cannot be vacuum and the applications for refund cannot be kept pending for unreasonable period. However, till date and though sufficient opportunity has been given, Union of India has neither filed any Affidavit-in-reply nor even submitted before the Court who will be the appropriate authority to decide the refund application. On the contrary in Special Civil Application No. 6795 of 2013 along with the Affidavit-in-reply filed by the Assistant Commissioner (Refund), Customs House, Kandla, communication from the Directorate General of Export Promotion (Ministry of Finance), Department of Revenue, Union of India was placed on record and on the basis of which, we disposed of the aforesai....

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....be submitted to the Specified Officer of the SEZ not to any officer in or field formation. The proper officer to decide such refund claims is Special Officer as defined in the SEZ Rules. The Board's Circular No. 53/2005-Customs, dated 29-12-2005 on administrative control was issued before the SEZ Rules came into force in 2006. As per Section 51 of the SEZ Act (Act to have overriding effect), the provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in with other law for the time being in force or in any instrument having effect by virtue of any law other than this Act. On the other hand, the SEZ officers are not accepting/disposing off refund claims due to lack of any provision in the SEZ laws to....