Excise Refund due date, Central Excise

[Amit Bhutada]

Dear Expert,

I am filling refund under Rule 5 for excise

Period Oct 14 to Dec 14.

First Export date is 15-Nov-14 then what is my last date for filling refund claim ?

its it 30th Sept 15 or 15 Nov 15 ?

Posts / Replies

[YAGAY AND SUN]

Dear Amit,

There are judgments which enumerates that under Rule 5 export completes when foreign remittance is received and limitation of one year starts from that particular date.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)