time limit for claim of refund in this case is - "at the end of any tax period"
however, the relevant date for zero rated is -"end of F.Y in which such claim for refund arises"
experts, could you please clarify the exact time period with context to the relevant date.
1 Replies
Divakar
(Student CA Final )
(11857 Points)
Replied 04 March 2018
If the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves india or in case of export by land, the date on which such goods pass the frontier or if by post then date of dispatch of goods
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