TaxTMI 
TaxTMI 
Procedure to process Refund claims of units located/registered in SEZs within the jurisdiction of Air Cargo Complex, Sahar, Mumbai consequent to Notification No. 772(E) dated 05.08.2016 (F.NO. D.6/40/2012-SEZ)
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....EPZ REFUND-01/2017-18/Tech (G) Acc Date: 10.11.2017 PUBLIC NOTICE- 39/2017 Subject: Procedure to process Refund claims of units located/registered in SEZs within the jurisdiction of Air Cargo Complex, Sahar, Mumbai consequent to Notification No. 772(E) dated 05.08.2016 (F.NO. D.6/40/2012-SEZ)- regarding. Attention of all unit holders located in SEZs within the jurisdiction of Air Cargo Comp....
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....ordance with the relevant provisions contained in the Customs Act, 1962, the Central Excise Act, 1944, and the Finance Act, 1994 and the rules made there under or the notifications issued there under. " (i) CBEC Circular No. 11/2017-cus dated 31.03.2017 issued vide F. No. DGEP/SEZ/51/2009 Part Il, has interalia clarified that with regard to whether these functional operations of refund, dem....
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....Tax or GST as the case may be. ii. If required, DC/AC (Policy/ Technical or as they may be called in the GST regime) would seek comments from the office of the concerned Development Commissioner on admissibility, limitation including aspects of unjust enrichment of this refund claim under Customs law. iii. The office of the Development Commissioner must provide comments within a maximum period o....
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....h filed in the office of the Development Commissioner) should be issued by Customs 3(iv) The issue of interest on delayed payment of refund may arise in some cases. However, in such cases, the date on which Such refund claims are received by jurisdictional Customs, Central Excise or Service Tax or Central GST field formations would be relevant for our officers for the purpose of interest rather ....