SEZ Unit's Customs Refund Application Returned; Competent Authority in Surat to Decide Upon Resubmission.

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....Refund claim - SEZ unit - Additional Commissioner, Customs, Surat returned the refund application of the petitioner on the ground that he has no authority to decide the same. - the competent authority under the Customs Commissionerate, Surat, is directed to decide the refund application upon being represented by the petitioner. - HC....