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2016 (1) TMI 959 - HC - CustomsJurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - According to the petitioner, the respondents collected a sum of ₹ 18,66,985/- by way of countervailing duty, though it was not payable by the petitioner. - Held that:- As long as the duty in the nature of customs duty has been collected, the refund would be payable only in terms of Section 27 of the Customs Act. Since the statute also prescribes the authority competent to entertain such an application, refund applications would be maintainable before such authority. Unless there is amendment in law, the respondents cannot prevent the competent officer from exercising his statutory powers, in fact, duties. In the result, impugned communication dated 30.11.2015 is quashed. The refund application shall be decided by the competent officer under the Customs Commissionerate, Surat as expeditiously as possible and preferably before 30.04.2016.
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