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CMA Final · Indirect Tax Laws and Practice · Refund

Bharat Gears Pvt Ltd imported a consignment under section 26A, found it defective and exported it back. The proper officer's order permitting clearance and loading for exportation under section 51 was dated 20 June. Latest date for filing the refund application is:

The refund application must be made within six months of the relevant date. For goods exported back, the relevant date is the proper officer's order permitting clearance and loading under section 51, so the period from 20 June runs to 20 December.

  1. A20 December, being six months from the date of the section 51 orderCorrect
  2. B20 July, being 30 days from the section 51 order
  3. C20 September, being three months from the section 51 order
  4. D20 December of the following year, being eighteen months from the section 51 order

Explanation

Under section 26A(2), the application must be made before expiry of six months from the relevant date. Where goods are exported, the relevant date is the date of the proper officer's order permitting clearance and loading under section 51. Six months from 20 June ends on 20 December.

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