Relevant date for rebate claim- date of LEO or sailed on date

[VINOD KUMAR]

Good morning to all experts. Sir, section 11B says:-Relevant date means:- 'if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India' Sir, what is the date when ships leaves india. Whether it is LET EXPORT ORDER DATE or sailed on date or some other date. On which document this date is mentioned:- on shipping bill or bill of lading or ARE-1.please reply. Thanks and regards.

AI Summary

Clarification Sought: Is the Rebate Claim Date the 'Let Export Order' Date or Actual Export Date? A discussion on a forum addresses the relevant date for claiming a rebate on exported goods, specifically whether it is the 'Let Export Order' (LEO) date or the date the ship leaves India. A participant seeks clarification on which document specifies this date, such as the shipping bill or ARE-1. Responses indicate the relevant date is generally the date of shipment, noted on the ARE-1. However, in some cases, legal judgments consider the actual date of export for calculating the rebate claim period. The LEO date is often used for export promotion benefits.