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2014 (10) TMI 79 - HC - CustomsRefund of export duty with interest - jurisdiction and/or authority to adjudicate the refund application with respect to units situated in SEZ - Held that:- we granted sufficient time to the Union of India to clarify the position and inform the Court who will be the appropriate authority to decide the refund application, as there cannot be vacuum and the applications for refund cannot be kept pending for unreasonable period. Under the circumstances and so long as the order passed by this Court in [2014 (9) TMI 615 - GUJARAT HIGH COURT] stands, we dispose of the present Special Civil Application by directing the authority mentioned in the communication dated 1-11-2012 to adjudicate, decide and dispose of the refund application of the petitioner in accordance with law and on merits at the earliest However, it is clarified that in case order passed by this Court in [2014 (9) TMI 615 - GUJARAT HIGH COURT] is reviewed and/or modified and/or the Union of India comes with a case that any appropriate authority other than the authority mentioned in the communication dated 1-11-2012 is the authority and/or empowered to decide the refund application, an appropriate review application may be submitted - Decided in favour of assessee.
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