Elaborate the process of Second Review under the redressal system for a Complaint, as followed by the SEBI.

The process followed by the SEBI, under the Second Review of any complaint is as under: The complaint may seek second review of the Complaint within 15 calendar days from the date of the submission of the Action Taken Report [ATR] by the Designated Body. In case the complainant is satisfied with the ATR provided by the concerned Designated Body or complainant does not choose to review the Complaint within the period of 15 calendar days, the Complaint shall be disposed on SCORES. In the case the complainant is not satisfied with the ATR provided by the Designated Body or the concerned Designated Body has not submitted the ATR within 10 calendar days, SEBI may take cognizance of the Complaint for second review through SCORES, SEBI may take up the review with stakeholders involved, including the concerned entity or/ and Designated Body. The concerned entity or/and Designated Body shall take immediate action on receipt of second review complaint from SEBI and submit revised ATR to SEBI through SCORES, within the timeline specified by SEBI. SEBI or the Designated Body (as the case may be) may seek clarification on the ATR submitted by the concerned entity for SEBI review complaint. The concerned entity shall provide clarification to the respective Designated Body and / or SEBI, wherever sought and within such timeline as specified, The second review Complaint shall be treated as 'resolved' or 'disposed' or 'closed' only when SEBI 'disposes' or 'closes' the Complaint in SCORES. Hence, mere filing of ATR with respect to SEBI review complaint will not mean the SEBI review complaint is disposed.