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TMI Blog2021 (2) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... s drawn to the Circular No.11/2017-Cus. dated 31.3.2017 of Government of India, Ministry of Finance, regarding the amendment in Special Economic Zone Rules, 2006 in Rule 47, which clarifies that representations have been received from field formations requesting clarification regarding amendments made in the Special Economic Zone Rules, 2006 by way of inserting a new Rule 47(5) brought vide Department of Commerce (DoC) Notification No. GSR 772(E) dated 5.8.2016, wherein the functional operations like Refund, Demand, Adjudication, Review and Appeal are directed to be made by jurisdictional Customs and Central Excise authorities in accordance with the relevant provisions contained in the Customs Act, 1962 Central Excise Act, 1944 and the Finance Act, 1994. Certain doubts raised regarding operationalization of these functions, appropriate authority and time limitation in respect of these functional operations, especially refund claims filed prior to the date of coming into effect of the said notification, i.e. 5.8.2016 it clarified the same. Since it was asked as to who would be the appropriate authority it names, the Development Commissioner or the jurisdictional Customs Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l additional duty of customs in relation to the goods imported through 6 bills of entries by filing necessary refund applications before the Specified Officer of the Surat Special Economic Zone in wake of the Customs Notification No.102/2007-Cus. 3. This was rejected by the Specified Officer of the Surat Special Economic Zone vide his Order in Original dated 24.8.2011 on the ground that there are no provisions in the Special Economic Zone Act, 2005 and the Special Economic Zone Rules, 2006 for refund of the customs duty paid. 4. The appeal was preferred before the Appellate Commissioner of Central Excise, Surat-I which vide his order dated 30.10.2012, annulled the Order in Original and held that the Specified Officer could not have adjudicated the refund claim and should have referred to the Development Commissioner or the Board of Approval or the Central Government for removal of difficulties under Section 56 of the Special Economic Zone Act, 2005. 5. After the Bombay High Court approved amalgamation of Lucky Forms Private Limited with the petitioner - company - Devharsh Infotech Private Limited, the company wrote to the Surat Special Economic Zone as well as to the Devel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be directed to consider and grant the interest claim of the petitioner company for the period of delay commencing from 3 months after the filing of the refund claims to the date of issue of the refund cheque. D. Cost of this petition be awarded to the petitioner company. E. Such further reliefs as deemed fit and proper may be granted to the petitioner company. 9. This Court issued a notice for final disposal on 4.10.2019 (Coram: S.R. Brahmbhatt V.P. Patel, JJ.). 10. Till date, no reply has been filed. There was a specific direction issued by this Court on 9.3.2020 to file affidavit-in- reply if the respondent so choses and the affidavit-in-rejoinder also to be filed a week thereafter. In absence of any reply on the part of the respondent, obviously, no rejoinder is on record. 11. Today, learned advocate Mr. S.S. Iyer with learned advocate Mr. Dhaval Shah appearing for and on behalf of the petitioner, has argued along the line of the memo of petition. Mr. Iyer has also emphasised as to how the petitioner is sent from post to pillar and his emphatic urge for refund of the amount has fallen on deaf ears. He also further has urged that when the respondent itself had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved in this appeal is that in absence of any specific provisions in Special Economic Zone Act, 2005 and Special Economic Zone Rules, 2006 for sanction of the refund whether the special officer of Special Economic Zone is competent authority or otherwise. It is brought to my notice that by issuance of necessary amendment on 05.08.2016 to Special Economic Zone Rules, 2006, the jurisdictional Customs Central Excise Authorities have been empowered, inter alia, to deal with refund cases. In view of the said amendment, the matters are remitted to the original authority of Customs Central Excise to consider the refund afresh on merit. Needless to mention a reasonable opportunity of hearing be allowed to the Appellant. 16. We also notice that this is delivered on 16.8.2016. Attempt was made by the petitioner to prefer an appeal so that in a pending appeal before CESTAT, it can throw some light. However, this was decided in absence of the petitioner. Thereafter also, it made all possible attempts to once again reiterate its request for refund on 1.11.2018 and that too, has not been responded. Attention is drawn to the Circular No.11/2017-Cus. dated 31.3.2017 of Government of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a Speaking Order while sanctioning such refund claims. 2 Demand i. The draft demand/ show cause notice shall be prepared by the Specified Officer/ Authorized Officer in the concerned office of the Development Commissioner and should be transferred to the DC/AC (Policy or Technical or as they may be called in the GST regime) in the office of the jurisdictional Customs/ Central Excise/ Service Tax or GST Commissioner at least 8 weeks before the demand becomes time barred along with all Relied Upon Documents (RUDs) ii. DC/ AC (Policy or Technical) will be at liberty to examine all aspects with respect to the demand, and if necessary, may seek further inputs/ information from the office of the concerned Development Commissioner before putting up to the appropriate authority based on the monetary limits prescribed for issuance of the Show Cause Notice from time to time. iii. Demand for the past period will be issued by the office of the jurisdictional Commissioner of Customs/ Central Excise/ Service Tax/ GST if it is duly sponsored by the Specified Officer/ Authorized Officer and the demand confirms to the time limitation un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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