https://www.taxtmi.com/forum/issue?id=107563 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. en-us Sat, 08 Nov 2014 07:32:43 +0530 Thu, 23 Jan 2025 15:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107563 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. Discussion-Forum Central Excise Sat, 08 Nov 2014 07:32:43 +0530 https://www.taxtmi.com/forum/issue?id=107563