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Refund of Tax
As per section 54 refund can be claimed upto a 2 years from relevant date. And explanation a) defines relevant in case of export by ship as the date on which the ship leaves India. How can it be determined that ship has left India?
Replies (2)
The EGM is generated when ship leaves india
@ Pankaj Rawat Sir but EGM is required to be issued by th incharge of Ship when the ship is leaving the port
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