Excise Refund due date

[Amit Bhutada]

Dear Expert,

I am filling refund under Rule 5 for excise

Period Oct 14 to Dec 14.

First Export date is 15-Nov-14 then what is my last date for filling refund claim ?

its it 30th Sept 15 or 15 Nov 15 ?

AI Summary

Clarification on Excise Refund Claim: One-Year Limitation Starts from Foreign Remittance Receipt, Not Export Date, per Rule 5. An individual inquired about the deadline for filing an excise refund claim under Rule 5 for the period from October 2014 to December 2014, with the first export date being November 15, 2014. They questioned whether the deadline was September 30, 2015, or November 15, 2015. A response from a consultancy firm clarified that, according to certain judgments, the one-year limitation for filing begins when foreign remittance is received, not from the export date.