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2015 (11) TMI 884 - AT - CustomsDenial of refund claim - SEZ unit - claim of refund due to reduction of Basic Customs duty (BCD) from 5% to 2.5% vide Notification No. 54/2010-Cus. dated 29.04.2010 - whether the Customs Officer posted in the Special Economic Zone unit has the power to sanction refund of customs duty or not. - Held that:- issue is no more res-integra in view of the decision of the Hon'ble High Court of Gujarat. In the case of Anita Exports vs. UOI (2014 (12) TMI 361 - GUJARAT HIGH COURT), the issue involved was examined by the Hon'ble High Court - impugned orders of the lower authorities can not be sustained. The refund applications filed by the appellant have to be examined by the Customs Officer under the provisions of Customs Act and have to be disposed of on merits in accordance with the law. Therefore, these matters are required to be remanded to the proper officer of Customs at the SEZ for examining the refund claims filed by the appellant and take action as per law - Decided in favour of assessee.
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