TaxTMI 
TaxTMI 
DEAR EXPERTS,
WHAT IS THE TIME LIMIT TO SUBMIT THE PROOF OF EXPORT OR UNDER CLAIM OF REBATE OF DUTY IN THE EXCISE DEPARTMENT. CAN YOU TELL ME LATEST NOTIFICATION.
THANKS
TIME LIMIT TO SUBMIT PROOF OF EXPORT AND CLAIM OF DUTY UNDER RULE 18&19
10 Aug 2012 
6 Replies 
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Proof of export time limit debated; export within six months, rebate claims due within one year under statutory relevant date.
Administrative guidance directs submission of proof of export to the Range Officer within six months from clearance of goods from the factory (ARE1), though Notification No.42/2001 requires goods to be exported within six months and precedent treats that six month requirement as relating to physical export rather than documentary proof. Refund/rebate claims must be filed within one year from the statutory "relevant date", defined by the mode of export or analogous entry dates for returned/processed goods. (AI Summary)
Administrative guidance directs submission of proof of export to the Range Officer within six months from clearance of goods from the factory (ARE1), though Notification No.42/2001 requires goods to be exported within six months and precedent treats that six month requirement as relating to physical export rather than documentary proof. Refund/rebate claims must be filed within one year from the statutory "relevant date", defined by the mode of export or analogous entry dates for returned/processed goods. (AI Summary)