TMI Blog2014 (10) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... hority 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. - Special Civil Application No. 10381 of 2013 - - - Dated:- 17-7-2013 - M.R. Shah and Sonia Gokani, JJ. Shri Hasit Dilip D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority mentioned in the said communication to adjudicate upon and decide the refund application. Therefore, it is requested to direct the appropriate authority as mentioned in the communication issued by Additional Director, Directorate General of Export Promotion (Ministry of Finance), Department of Revenue, Union of India dated 1-11-2012, to adjudicate the refund application of the petitioner accordingly. 3. On advanced copy being given, Mr. Champaneri, learned Assistant Solicitor General of India, submitted that the authority mentioned in the aforesaid communication would not have any jurisdiction and/or authority to adjudicate the refund application with respect to units situated in SEZ. He also submitted that unless and until SEZ is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MOTION (MINISTRY OF FINANCE), DEPARTMENT OF REVENUE, HOTEL JANPATH (1st FLOOR), JANPATH, NEW DELHI 110 001. F. No. DGEP/SEZ/25/2011/1551 to 1585 To, The Commissioner of Customs (All), The Commissioner of Central Excise (All), The Commissioner of Central Excise Customs (All). Madam/Sir, Subject : Customs - SEZ refund of excess Customs Duty paid 5% SAD by SEZ Units - reg. Kindly refer to DGEP letter F.DGEP/SEZ/25/2011, dated 3-5-2012 on the above subject requesting for views on issue regarding proper officer for sanction of refund of Customs Duties paid on clearance made from SEZ. The report received from the Chief Commissioners indicates that in some zones refund claims relating to excess Customs Duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is received or is pending, these may be returned to the concerned parties and they may be suitably advised to approach the Department of Commerce as the issue has already been taken up with DOC by DOR for speedy settlement of their cases. Similarly, if any appeal/request for accepting appeal is received or is pending, the parties may be similarly advised to approach DOC for settlement of their case. This issues with the approval of Member (Customs/EP) Yours faithfully, Sd/- 1-11-2012 (Jitendra Kumar) I/C. Addl. Director 1-11-2012. Under the circumstances and so long as the order passed by this Court dated 19-6-2013 passed in Special Civil Application No. 6795 of 2013 stands, we dispose of the present Special C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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