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Special Economic Zones Rules (Amendment) Rules, 2016 - Jurisdiction for Refund and Provisions for Audit in Special Economic Zones for indirect taxes

SEZ - G.S.R. 772(E) - Dated:- 5-8-2016 - MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) NOTIFICATION New Delhi, the 5th August, 2016 G.S.R. 772(E).-In exercise of the powers conferred by section 55 of the Special Economic Zones Act, 2005, .....

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They shall come into force on the date of their publication in the Official Gazette. 2. In the Special Economic Zone Rules, 2006 (herein after referred to as the principal rules) in rule 47, after sub-rule (4), the following sub-rule shall be inserte .....

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l Customs and Central Excise Authorities in accordance with the relevant provisions contained in the Customs Act, 1962, the Central Excise Act, 1944, and the Finance Act, 1994 and the rules made there under or the notifications issued there under. . .....

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