refund of tax paid on [export and exports] [Substituted 'zero-rated supplies' by Act No. 31 of 2018 , dated 29.8.2018.] of goods or services ... loaded, leaves India; or (ii) if the goods are exported by land, the date on which such goods pass the frontier
goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (B) relevant date means ... when exported outside India, if returned to a factory after having been removed from such factory for export out of India, the date of entry
limitation ought to be calculated from the relevant
date, which is the date of exports i.e., the date on which the ship/aircraft ... CGST Act and the relevant date would be the date on which the export
took place.
(iii) Section 54(1) read with Explanation
exporter to tax
credit certificate, if the export was made after February 28, 1965, was
altogether denied to an exporter if the export was made ... first notification denied the certificate even to those exporters who exported before the specified date and received the sale proceeds after the specified date
Bags/ Fabrics under Shipping Bill No. 3542 dated 06.08.2002, No.3657
dated 13.08.2002 and 4251 dated 16.09.2002 under DEEC Scheme. On
20.08.2003, the assessee requested ... conversion sought is in respect of Export/02, Export/03 and
Export/04. These invoices are dated 07.08.2002, 18.08.2002 and 20.09.2002
respectively. The quantity
secured export licence and that the agreement is true, export orders were secured by it and in execution of those export orders, exports were made ... exported goods was identical to the export sale value. Thus, there was no profit out of exports. Further, there was a loss in the export
dated 20/3/09 and the Assistant Commissioners order dated 23/6/08 sanctioning cash refund of the Cenvat credit accumulated due to exports ... export of goods and clause (e) of para 2 provides that the said goods shall be deemed to have been exported on the date
Invoice No. & Date AR4/AR4A No. & Date Q/Cert No. & Date
SB No. & Date
Import-Export Code No. [***] [ Omitted ... Invoice No. & Date AR4/AR4A No. & Date Q/Cert No. & Date
SB No. & Date
Import-Export Code No. [***] [Omitted
applicant that the goods were exported for
the fulfillment of the export obligations arising in respect of the EPCG
(Export Promotion Capital Goods) Licences ... Bili/export documents, the exporter has
fulfilled all conditions of the export promotion scheme to which he
is seeking conversion.
(e) The exporter
case of export of service, the relevant date is the date when the payment of service exported has been received by the assessee ... goods, and in case of export of goods the relevant date is date of export as per the provision of Section 11B of Central Excise
