https://www.taxtmi.com/forum/issue?id=4498 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. en-us Fri, 10 Aug 2012 16:36:49 +0530 Thu, 23 Jan 2025 15:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4498 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. Discussion-Forum Central Excise Fri, 10 Aug 2012 16:36:49 +0530 https://www.taxtmi.com/forum/issue?id=4498