https://www.taxtmi.com/forum/issue?id=110859 The 180 day limit in section 18(3) runs from the date the input tax credit accrues, which for export transactions is the date of export; credits not claimed or adjusted within that period lapse. Where refund claims have exceeded the 180 day accrual window, the available remedy is adjustment of the unclaimed credit against output VAT/CST payable. en-us Tue, 30 Aug 2016 18:32:23 +0530 Thu, 23 Jan 2025 15:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110859 The 180 day limit in section 18(3) runs from the date the input tax credit accrues, which for export transactions is the date of export; credits not claimed or adjusted within that period lapse. Where refund claims have exceeded the 180 day accrual window, the available remedy is adjustment of the unclaimed credit against output VAT/CST payable. Discussion-Forum VAT / Sales Tax Tue, 30 Aug 2016 18:32:23 +0530 https://www.taxtmi.com/forum/issue?id=110859