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2016 (7) TMI 649 - HC - CustomsTerminal Excise Duty (TED) refund - SEZ unit - Claim of refund of duty involved in procurement of High Speed Diesel (HSD) - HSD is being used for various operations in SEZ unit (Dahej Special Economic Zone) - Jurisdiction - Assistant Commissioner, Central Excise & Customs, Bharuch returned the refund application only on the ground that the factory of the petitioner is not under its jurisdiction. - Thereafter, the petitioner company approached the Development Commissioner of Kandla Special Economic Zone (KASEZ), Ministry of Commerce and Industry. The said authority has passed an order dated 8.2.2013 rejecting the application of the petitioner company for refund claim stating that SEZ units are not eligible for Terminal Excise Duty (TED) refund. Held that:- the the competent authority, that is, Assistant Commissioner of Central Excise & Customs, Bharuch Division has not considered the claim of the petitioner on merits and returned the claim on the ground that the unit of the petitioner is not situated within the SEZ, and thus, he is not having jurisdiction to entertain the refund claim. In view of the Division Bench judgment of this Court with which we are in agreement, such application for refund ought to be considered by the competent authority under the Customs Act alone. Assistant Commissioner, Central Excise & Customs, Bharuch Division directed to consider the refund applications filed by the petitioner on its own merits and to pass appropriate orders. - Decided in favor of appellant.
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