TMI BlogSEZ - Which authority would be competent to entertain and dispose of the refund claims of units situated...SEZ - Which authority would be competent to entertain and dispose of the refund claims of units situated within the Special Economic Zones which claims arise out of over payments of customs duty, redemption fine or penalties under the Customs Act, 1962 - it is Commissionerate of Customs - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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