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Refund claims received in respect of SEZ units- clarification received in light of amendment in the SEZ Act - Customs - Public Notice No. 04/2017Extract OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE SERVICE TAX 7th FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU-575 003 C. No. IV/16/01/2017/Tech. Date: 21.03.2017 Public Notice No. 04/2017 Sub: - Refund claims received in respect of SEZ units- clarification received in light of amendment in the SEZ Act - Reg. Attention is invited to Notification No. GSR 772(E) dated 05.08.2016 issued by the Department of Commerce, Ministry of Commerce and Industry. SI. No. Notification No. /Date Subject Gist of Circular 1 GSR 772 (E) dated 05.08.2016 Empowering jurisdictional customs central excise officers to deal with refund, demand, adjudication, review and appeal matters of authorized operations and audit by customs officers Amendment of the SEZ Act (i)Refund, Demand, Adjudication, Review and Appeal with regard to matters relating to authorized operations under SEZ Act, 2005, transactions and goods and services related thereto shall be made by the jurisdictional Customs and Central Excise Authorities in accordance with the relevant provisions contained in the Custom Act, 1962, the Central Excise Act, 1944 and the Finance Act, 1994 and the rules made under or the notifications issued thereunder. (ii)Audit in SEZ for indirect taxes: All the authorized operations under Special Economic Zones Act, 2005 and transactions relating thereto in SEZ and units in the SEZ shall be audited by the Customs Officers from a panel drawn by the jurisdictional Development Commissioner in consultation with the jurisdictional Chief Commissioner of Customs Central Excise. 2. The contents of the same may be brought to the notice of all constituent members of the Trade and Industry. (Dr. SUBRAMANYAM) COMMISSIOMER
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