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    <title>Relevant Date - Refund under Inverted</title>
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    <description>Relevant date for an annual refund under the inverted duty structure is the due date for furnishing the return under section 39 for the period in which the refund claim arises; for FY 2022-23 that relevant date is identified as 20.04.2023.</description>
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      <description>Relevant date for an annual refund under the inverted duty structure is the due date for furnishing the return under section 39 for the period in which the refund claim arises; for FY 2022-23 that relevant date is identified as 20.04.2023.</description>
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