TMI BlogRefund of excise duty paid - SEZ unit - Jurisdiction - As per Rule 47 of SEZ Rules read with section 51...Refund of excise duty paid - SEZ unit - Jurisdiction - As per Rule 47 of SEZ Rules read with section 51 of the Act ibid, the refund ought to have been filed before the Central Excise authorities having jurisdiction over the SEZ Unit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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