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TMI Blog2015 (11) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... plications filed by the appellant have to be examined by the Customs Officer under the provisions of Customs Act and have to be disposed of on merits in accordance with the law. Therefore, these matters are required to be remanded to the proper officer of Customs at the SEZ for examining the refund claims filed by the appellant and take action as per law - Decided in favour of assessee. - Appeal No. C/10267,10268/2013 - ORDER No. A/11387-11388/2015 - Dated:- 5-10-2015 - Mr. P.M. Saleem, Hon ble Member (Technical) For the Appellant : Shri S.R. Dixit, Advocate For the Respondent : Shri Lalatendu Patra, Authorised Representative ORDER Per Mr. P. M. Saleem These appeal are filed by the appellant against two separate o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h legally not correct, the provisions of Customs Act would apply and refund provisions of Customs Act would also apply in such cases. He also relied upon the decision of the Hon'ble Gujarat High Court in the case of Anita Exports vs. UOI 2014-TIOL-2162-HC-AHM-CUS. 4. On the other hand, the learned Authorised Representative for the Revenue vehemently opposed the contentions of the learned Counsel. He submitted that there are no provisions to refund Customs duty by the proper officer of Customs in the SEZ Act. Hence, the proper officer has no jurisdiction and it would be illegal for him to sanction such refund. He also submitted that there are many other issues which have to be examined before sanction of refund such as, whether assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e changed for SEZ units from the authorities of the Customs Commissionerate to Commissionerate (SEZ), there had to be matching provisions providing such mechanism under the SEZ law. This admittedly was not done. In fact, till date it has not been done. Thirdly, all the refund claims, appeals and reviews were to returned with an advise to approach the Ministry of Commerce. We may recall this communication was issued by the Ministry of Finance. We wonder what Ministry of Commerce would do with such refund applications, appeals and reviews. There is no clarification whatsoever in this connection. The Ministry of Commerce per se did not have any statutory power either to process the refund claims or entertain appeals or reviews. Appeals and rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... framed under the SEZ laws and statutory provisions are enacted/amended, the Commissionerate of Customs would continue to hold the authority under Section 27 of the Customs Act, 1962 to entertain refund claims of excess payment of customs duty, redemption fine or penalties as the case may be, adjudicated and collected by the Customs authority under the Customs Act, 1962, even with respect to units situated in SEZ areas. Whatever refund claims being returned to the petitioners by the Customs Commissionerate, the petitioners would represent the same to the appropriate authority. If the petitioners do so latest by 15-12-2014, all such applications shall relate back to the first presentation before the Customs authority. The period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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