Refund of unutilised itc relating export of goods

Section 54(1)-Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:

Expl 2(e)-Relevant date in the case of refund of unutilised input tax credit under sub-section (3), the end of the financial year in which such claim for refund arises;

Thus for F.Y. 2017-18 you can make refund claim application upto date 30/3/2020. So it can be claimed before or after filing Annual return.

Dear Sir,

Thanks a lot for the reply. I went through the section but did not went through explanation. Thanks!