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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Refund of excise duty paid - SEZ unit - Jurisdiction - As per ...


SEZ Units Must File Excise Duty Refunds with Central Excise Authorities per SEZ Rule 47 and Section 51.

May 25, 2019

Case Laws     Central Excise     AT

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

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