CMA Final · Indirect Tax Laws and Practice · Refund
Mehta Traders imported machine parts and paid duty on home consumption clearance. The parts were found defective and were not worked or used. The proper officer's order permitting clearance and loading for export under section 51 is dated 10 March. By which date must the refund application under section 26A be made?
The application must be made before six months expire from the relevant date, which for exported goods is the date of the section 51 order permitting clearance and loading, here 10 March. The thirty-day period relates to completing export or destruction, not to filing.
- ABefore expiry of six months from 10 MarchCorrect
- BBefore expiry of thirty days from 10 March
- CBefore expiry of one year from 10 March
- DBefore expiry of three months from 10 March
Explanation
For goods exported, the relevant date under section 26A is the date of the order permitting clearance and loading for export under section 51. The application must be made before six months from that relevant date. Thirty days is the period for exporting, abandoning or destroying goods after the home consumption clearance order, not the filing period.
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