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CMA Final · Indirect Tax Laws and Practice · Refund

Under section 26A, an importer's defective goods were exported, and the proper officer made an order permitting clearance and loading for export under section 51 on 10 March. By what date must the refund application be made?

The application must be made before six months expire from 10 March. For exported goods the relevant date is the date the proper officer orders clearance and loading for export under section 51. The thirty-day limit applies to completing export, abandonment or destruction, not to filing.

  1. ABefore the expiry of six months from 10 March, the relevant date for goods exportedCorrect
  2. BWithin thirty days from 10 March
  3. CWithin three months from 10 March
  4. DWithin six months from the date of the original duty payment

Explanation

Section 26A(2) requires the application before six months expire from the relevant date. For exported goods, the relevant date is the date of the officer's order permitting clearance and loading under section 51, here 10 March. The thirty-day period governs the export or destruction of the goods, not the application.

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