(2)An application for refund of duty shall be made before the expiry of six months from the relevant date in such form and in such manner as may be prescribed.Explanation.-For the purposes of this sub-section, "relevant date" means,-(a)in cases where the goods are exported out of India, the date on which the proper officer makes an order permitting clearance and loading of goods for exportation under section 51;(b)in cases where the title to the goods is relinquished, the date of such relinquishment;(c)in cases where the goods are destroyed or rendered commercially valueless, the date of such destruction or rendering of goods commercially valueless.
