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
considered by this Court
in Narendra Kumar Rajgarhia v. Vao Techmash Export (dated 31st
August, 2017 in CS(OS) 176/2000), wherein the Court dismissed
only for regularization of exports
already effected and closure purpose and not for
any further exports/imports.
IV. Accounting of exports made against the
Authorisations ... exports made after 36 months but upto 42
months subject to payment of composition fee @
0.5% of FOB value of exports.
(b) For exports made
Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters ... RAHUL
Signing Date:14.02.2025
16:04
Clarification dated 7th September, 2021
" The undersigned is directed to refer to your
letter dated 07.09.2021 seeking
Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters ... RAHUL
Signing Date:14.02.2025
16:04
Clarification dated 7th September, 2021
" The undersigned is directed to refer to your
letter dated 07.09.2021 seeking
Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters ... RAHUL
Signing Date:14.02.2025
16:04
Clarification dated 7th September, 2021
" The undersigned is directed to refer to your
letter dated 07.09.2021 seeking
Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters ... RAHUL
Signing Date:14.02.2025
16:04
Clarification dated 7th September, 2021
" The undersigned is directed to refer to your
letter dated 07.09.2021 seeking
Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters ... RAHUL
Signing Date:14.02.2025
16:04
Clarification dated 7th September, 2021
" The undersigned is directed to refer to your
letter dated 07.09.2021 seeking
Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters ... RAHUL
Signing Date:14.02.2025
16:04
Clarification dated 7th September, 2021
" The undersigned is directed to refer to your
letter dated 07.09.2021 seeking
Indian Merchant Exporters
Association (MEIMEA) regarding availability of Duty
Drawback on the export of 'unlocked' mobile handsets
by merchant exporters ... RAHUL
Signing Date:14.02.2025
16:04
Clarification dated 7th September, 2021
" The undersigned is directed to refer to your
letter dated 07.09.2021 seeking