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2021 (2) TMI 567 - GUJARAT HIGH COURTRefund of special additional duty of customs - Delay due to confusion in Jurisdiction - sale of imported materials into the domestic tariff area by the unit of petitioner company in the Surat Special Economic Zone - HELD THAT:- It is quite apparent from the material, which has been produced that it is not the merit which is being questioned by the authority as the claim is of the refund of special additional duty of customs in respect of goods imported through 6 bills of entries by preferring refund application before the Specified Officer of the Surat Special Economic Zone. We notice that the Order in Original denied it on the ground that there were no provisions in the Special Economic Zone Act, 2005 and the Special Economic Zone Rules, 2006. Attempt was made by the petitioner to prefer an appeal so that in a pending appeal before CESTAT, it can throw some light. However, this was decided in absence of the petitioner. Thereafter also, it made all possible attempts to once again reiterate its request for refund on 1.11.2018 and that too, has not been responded. Attention is drawn to the Circular No.11/2017-Cus. dated 31.3.2017 of Government of India, Ministry of Finance, regarding the amendment in Special Economic Zone Rules, 2006 in Rule 47, which clarifies that representations have been received from field formations requesting clarification regarding amendments made in the Special Economic Zone Rules, 2006 by way of inserting a new Rule 47(5) brought vide Department of Commerce (DoC) Notification No. GSR 772(E) dated 5.8.2016, wherein the functional operations like Refund, Demand, Adjudication, Review and Appeal are directed to be made by jurisdictional Customs and Central Excise authorities in accordance with the relevant provisions contained in the Customs Act, 1962 & Central Excise Act, 1944 and the Finance Act, 1994. Certain doubts raised regarding operationalization of these functions, appropriate authority and time limitation in respect of these functional operations, especially refund claims filed prior to the date of coming into effect of the said notification, i.e. 5.8.2016 it clarified the same. Since it was asked as to who would be the appropriate authority it names, the Development Commissioner or the jurisdictional Customs Authority to raise the demand of duty, if need arises, in respect of unutilized capital goods by a unit in case it exits. From March 31, 2017 even this issue as to who could adjudicate in the matter of refund, also had been unequivocally clarified without any semblance of doubt. There was no earthly reason as to why thereafter also, when the request was made in the year 2018, the same has not been considered by the authority concerned, when the officer had been provided with the legal backing they needed for discharging their statutory obligations. It is unfathomable as to why the litigant be tossed from one office to another and wait for their legitimate dues only because, there was initial uncertainty in the minds of officers. The respondents are directed to decide refund claim of the petitioner without any further delay within six weeks of receipt of copy of this order and the same shall be once decided, paid with interest. It shall also regard disbursement by electronic mode through NEFT - petition allowed.
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