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2017 (7) TMI 891 - AT - Central ExciseRefund of Central Excise duty paid on coal procured - jurisdiction - denial on the ground that the appellant is falling under special economic zone and as such the said officer has no jurisdiction to decide claim by the person located in SEZ, in terms of SEZ Act and Rules made thereunder - Held that: - Section 11B states any person claiming refund of any duty of excise. No distinction has been made that the claimant should be the manufacturer or the person, who paid the duty to the Government. Jurisdiction - Held that: - In the present case, the duty of excise has been paid by M/s Mahanadi Coal Field Ltd., though by applying the relevant provisions of law, they ought not to have paid the duty as the are to recognized SEZ unit/developer. Regarding the duty paid nature of the product, receipt of the said product by the appellant, there are no disputes - the jurisdiction issue has been under consideration with the Ministry of Finance as well as Minintry of Commerce and ultimately the Ministry of Commerce issued Notification dated 05.08.2016. This Notification specified that the refund, demand, jurisdiction, review and the appeal with reference to various operations under SEZ Act, 2005, shall be with a jurisdiction of Central Excise authorities in accordance with the relevant provisions of Customs Act, 1962, Central Excise Act, 1944 and Finance Act, 1994. We find that the said Notification makes the position amply clear on the question of jurisdiction of Central Excise officers to deal with the claim in the present matter. The impugned order set aside and the original authority directed to examine the claim afresh on merit - appeal allowed by way of remand.
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