https://www.taxtmi.com/circulars?id=3040 Applications filed after six months from the end of the option period but within twelve months of the originally exercised option period, including time-barred, pending or rejected claims, must be processed under the amended HBP provision for delayed TED refund claims. Cases where benefits were already granted with applicable late cut on or before the public notice cutoff are final and shall not be reopened or enhanced. en-us Mon, 05 Nov 2007 00:00:00 +0530 Mon, 12 Nov 2007 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=3040 Applications filed after six months from the end of the option period but within twelve months of the originally exercised option period, including time-barred, pending or rejected claims, must be processed under the amended HBP provision for delayed TED refund claims. Cases where benefits were already granted with applicable late cut on or before the public notice cutoff are final and shall not be reopened or enhanced. Circulars DGFT Mon, 05 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=3040