(7)(a)An assessee, who has filed a return in the form referred to in sub-rule(1) within the date specified under that subrule or the second proviso thereto, may submit a revised return by the end of the calendar month in which the original return is filed.Explanation. - Where an assessee submits a revised return under clause (a), the 'relevant date' for the purpose of recovery of Central Excise duty, if any, under section 11A of the Act shall be the date of submission of such revised return.(b)An assessee who has filed Annual Return referred to in clause (a) of sub-rule (2) by the due date mentioned in clause (a) of that sub-rule, may submit a revised return within a period of one month from the date of submission of the said Annual Return.
