Time Limit u/s 26A of Custom Act

Hello Friends,

Please clearify that

In Sec. 26 A of Custom Act,

Time Limit for refund is upto 3 months from the date on which order for home consumption was made,

Whereas, time limit of application for refund is upto 6 Months from the date on which proper officer makes an order permitting clearance & loading of goods for exportation / Date of relinquishment / Date of destruction.

So how is it possible to make a application for refund after expiry of time limit for refund ??