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2016 (1) TMI 958 - HC - CustomsRefund claim - SEZ unit - Additional Commissioner, Customs, Surat returned the refund application of the petitioner on the ground that he has no authority to decide the same. - In the process of removal of its drugs, the petitioner had paid customs duty of ₹ 25,18,342/ as applicable. However, owing to delay in supply of drugs, order was cancelled by the DTA buyer. On account of such development, the petitioner filed a request before the SEZ authority for cancellation of bill of entry as goods were not removed out of SEZ. Resultantly, according to the petitioner such custom duty of ₹ 25,18,342/became refundable. Held that:- the competent authority under the Customs Commissionerate, Surat, is directed to decide the refund application upon being represented by the petitioner. If so done latest by 30.1.2016, decision will be taken expeditiously and preferably before 30.4.2016.
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