TaxTMI 
TaxTMI 
Relevant date for rebate claim- date of LEO or sailed on date
08 Nov 2014 
6 Replies 
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Relevant date for rebate claims: shipment date governs timeliness and proof for export rebate applications.
The operative date for rebate claims on exports by sea or air is the date of shipment-when the ship or aircraft leaves India-reflected by customs endorsement on the ARE 1; the LEO appears on the shipping bill and ARE 1 evidences proof of export, and the shipment date governs computation of the limitation period for rebate claims. (AI Summary)
The operative date for rebate claims on exports by sea or air is the date of shipment-when the ship or aircraft leaves India-reflected by customs endorsement on the ARE 1; the LEO appears on the shipping bill and ARE 1 evidences proof of export, and the shipment date governs computation of the limitation period for rebate claims. (AI Summary)
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.