2016 (7) TMI 649

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....(A) To quash the communication/decision dated 08.02.2013 (Annexure-I) of the Respondent No.2- Development Commissioner, Kandla SEZ and thereby grant the 11 refund applications all dated 12/12/2012 (Annexure-16 collectively) (B) To stay, pending the hearing and final disposal of the present Special Civil Application, the communication/decision dated 08.02.2013 (Annexure-1) of the Respondent No.2-Development Commissioner, Kandla SEZ; (C) To provide for the costs of the present Special Civil Application; (D) To pass such other and further orders as this Hon'ble Court deems fit and proper in the facts and circumstances of the case;" 2. Further, by way of amendment granted by this Court vide order dated 29.6.2016, the following praye....

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....12 before the Assistant Commissioner, Central Excise & Customs, Bharuch Division. The said application for refund is returned vide letter dated 19th July, 2012 only on the ground that the factory of the petitioner is not under its jurisdiction. Thus, the petitioner's refund claim was returned for taking further action by the petitioner. 4. Thereafter, the petitioner company approached the Development Commissioner of Kandla Special Economic Zone (KASEZ), Ministry of Commerce and Industry. The said authority has passed an order dated 8.2.2013 rejecting the application of the petitioner company for refund claim stating that SEZ units are not eligible for Terminal Excise Duty (TED) refund. 5. Heard Mr. S.N.Soparkar, learned Sr. Advocate a....

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....petent authority. 8. From a perusal of the Division Bench judgment of this Court dated 20.11.2014 rendered in Special Civil Application No.11876 of 2014 and allied matters, the question, namely, which authority is competent to entertain and dispose of the refund claims of the units situated within the SEZ under the Customs Act, 1962, fell for consideration before the Division Bench of this Court. In the aforesaid judgment, while considering the validity of the letter dated 1.11.2012 issued by the Ministry of Finance, the Division Bench of this Court has held as under: "18. Under the circumstances, in our opinion, the directives issued by the Ministry of Finance in its letter dated 1.11.2012 are invalid and would have no force of law. ....