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CA Final · Indirect Tax Laws · Refund

Meera Traders imported goods, found them defective, and exported them back. The proper officer's order permitting clearance and loading for exportation under section 51 was made on 10 June. Under section 26A, what is the last date, counting by months, for filing the refund application?

The application must be filed within six months from 10 June, the date of the proper officer's order permitting clearance and loading for exportation under section 51. That is the relevant date for exported goods, not the home-consumption clearance date or the sailing date.

  1. ASix months from the date of the section 47 clearance order for home consumption
  2. BSix months from 10 June, the date of the order permitting clearance and loading for exportCorrect
  3. CSix months from the date the goods physically left India
  4. DThirty days from 10 June

Explanation

Section 26A(2) requires the application within six months from the relevant date. For goods exported, the relevant date is the date the proper officer makes the order permitting clearance and loading for exportation under section 51. The clearance-for-home-consumption date is wrong base; it governs the thirty-day export window instead.

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