Rebate Claim Under Central Excise: One-Year Limitation Period Starts from Relevant Date of Goods Export.

Rebate Claim Under Central Excise: One-Year Limitation Period Starts from Relevant Date of Goods Export. https://www.taxtmi.com/highlights?id=67190 Rebate claim - Relevant Date - The period of limitation of one year commences from the Relevant Date. The relevant date as defined in Explanation (B) to this provision, states that for the purposes of goods exported by sea, is the date on which ship in which goods are loaded, leaves India. Thereafter the relevant date for other contingencies has been enumerated and Clause (f), the residuary clause states that in any other case, the relevant date will be the date of payment of duty. - HC en-us Mon, 19 Dec 2022 09:30:35 +0530 Mon, 19 Dec 2022 09:30:35 +0530 TaxTMI RSS Generator Rebate Claim Under Central Excise: One-Year Limitation Period Starts from Relevant Date of Goods Export. https://www.taxtmi.com/highlights?id=67190 Rebate claim - Relevant Date - The period of limitation of one year commences from the Relevant Date. The relevant date as defined in Explanation (B) to this provision, states that for the purposes of goods exported by sea, is the date on which ship in which goods are loaded, leaves India. Thereafter the relevant date for other contingencies has been enumerated and Clause (f), the residuary clause states that in any other case, the relevant date will be the date of payment of duty. - HC Highlights Central Excise Mon, 19 Dec 2022 09:30:35 +0530 https://www.taxtmi.com/highlights?id=67190