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TMI Blog2017 (7) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... Z in Mundra Port. The appellant submitted claims for refund with the Central Excise officers at Cuttack claiming that the Central Excise duty should not have been paid on the coal supplied to SEZ. These claims were rejected by the original authority 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. In other words, the original authority held that SEZ being area out-side territory of India, he is not competent to examine the claims. Further, it is also recorded that the due procedure for clearance of coal to the appellant, like ER-1 etc, has not been followed in the present case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the claim was found not tenable on these grounds alone. 4. We have heard both sides and perused the appeal records. 5. Regarding the claim of refund of Central Excise duty, we note 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. In this regard, we refer to the decision of the Hon'ble Supreme Court in the case of Oswal Chemicals & Fertilizers Ltd. Vs. Commr. of Central Excise, Bolpur : 2015 (318) ELT 617 (S.C.), wherein the Apex Court observed that the appellant, who had paid the Excise duty to the manufactuer, had the locus-standi, to file the application claiming the refund of duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said product by the appellant, there are no disputes. In fact, the ld.Counsel for the appellant, submitted that the details of duty paid on coal covered by the various documents has been certified by the specified officer-in-charge of the appellant in the SEZ. 8. We also note that 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, Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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