TIME PERIOD FOR FILING OF REFUND AND RELEVANT DATE

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..... each kind of refund needs to be defined separately. The following dates are recommended as relevant dates for different type of refund cases: i) Date of payment of GST when the refund arises on account of excess payment of GST due to mistake or inadvertence. ii) Date on which proper officer under the Custom Act gives an order for export known as "LET EXPORT ORDER" for the purpose of refund file .....

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..... en refund arises on account of payment of GST during investigation, etc. when no/less liability arose at the time of finalization of investigation proceedings or issuance of adjudication order. vii) Date of providing of service (normally the date of invoice) where refund arises on account of accumulated credit of GST in case of a liability to pay service tax in partial reverse charge cases. viii .....

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