Time limit for claiming refund Export: Section 54
https://salestaxservicetax.com/time-limit-for-claiming-refund-export-section-54/
- Apply for refund before expiry of TWO YEARS from the date of :
- When Goods loaded at ship / aircraft or leave India;
- When Goods cross custom barrier if it is export by road;
- When Goods dispatched for the destination for exported through Post Office.
- UNO or Multi Financial Institution and Organisation ,United Nations (Privileges and Immunities) Act,1947, Consulate or embassies as notified U/s 55 make an application before expiry of Six months;
- Deemed export within 2 years from the filling of return of deemed export
- Export without advance payment within 2 years from receipt of proceed in convertible foreign exchange;
- Export of service against advance payment within 2 years from the issue of invoice.
- When refund of unutilised input tax credit arises U/S 54(3)
- Any other person (other then supplier)