https://www.taxtmi.com/acts?id=46669 Amendment substitutes "from the relevant date" for "from the date of payment of duty" and replaces the Explanation to define "refund" to include rebates on exported excisable goods and materials, and to define "relevant date" by specific events: export dispatch or frontier crossing or postal despatch; factory entry for returned goods for reprocessing; factory entry for goods subject to banderol rules; date of reduction of a previously notified provisional rate; date of adjustment after final assessment of provisionally paid duty; and otherwise the date of payment of duty. en-us Thu, 26 Dec 2024 14:42:35 +0530 Thu, 26 Dec 2024 14:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46669 Amendment substitutes "from the relevant date" for "from the date of payment of duty" and replaces the Explanation to define "refund" to include rebates on exported excisable goods and materials, and to define "relevant date" by specific events: export dispatch or frontier crossing or postal despatch; factory entry for returned goods for reprocessing; factory entry for goods subject to banderol rules; date of reduction of a previously notified provisional rate; date of adjustment after final assessment of provisionally paid duty; and otherwise the date of payment of duty. Act-Rules F. Acts / Amendment Acts Thu, 26 Dec 2024 14:42:35 +0530 https://www.taxtmi.com/acts?id=46669