Refund Claims Timing: Section 11B and Rule 5 Clarify Limitation Period for Exported Goods Under Central Excise.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - Rule 5 of CCR, 2004 - Section 11B will be applicable - Relevant date for purpose of limitation in respect of refund claims filed under Rule 5, will be the last date of quarter in which the goods were actually exported.....