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    <title>Relevant date</title>
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    <description>The relevant date for computing the statutory period for claiming a refund on exported goods is the date the ship or aircraft in which the goods are loaded leaves India (or, for land exports, the date the goods pass the frontier); that departure date is certified by the Customs Officer on the shipping bill, bill of lading or bill of export and is the operative date from which the refund claim period runs.</description>
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      <description>The relevant date for computing the statutory period for claiming a refund on exported goods is the date the ship or aircraft in which the goods are loaded leaves India (or, for land exports, the date the goods pass the frontier); that departure date is certified by the Customs Officer on the shipping bill, bill of lading or bill of export and is the operative date from which the refund claim period runs.</description>
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      <law>GST</law>
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