TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment to Act 25 of 1978: Section 11B Now Clarifies Refund Eligibility Dates and Definitions in Customs and Excise Laws.</h1> The amendment to Act 25 of 1978, as per the Finance (No. 2) Act, 1980, modifies section 11B in the Customs, Central Excises, and Salt and Central Boards of Revenue (Amendment) Act, 1978. It replaces the phrase 'from the date of payment of duty' with 'from the relevant date' in sub-section (1) and revises the Explanation section. The new Explanation defines 'refund' to include excise duty rebates on exported goods and materials, and clarifies 'relevant date' with specific scenarios for determining the date for refund eligibility, such as exportation methods, goods returned for processing, and provisional duty payments.
TaxTMI 
TaxTMI 
