Lara Enterprise is a registered Proprietary concern at Varanasi, Uttar Pradesh. It exported Zero rated Dental care solutions to USA. Details of transactions for Exported Goods are mentioned below. Particulars Date Bill o

Answer 1(d) Any person claiming the Refund of Tax may make an application before the Expiry of two years from the relevant date. In case of Export of Goods by Air, relevant date is when Aircraft leaves India. Here Aircraft leaves India on 02.04.2022 so application of Refund claim can be filed before 02.04.2024. Here application has been made on 30.03.2024, therefore the application is valid. Refund order is required to be issued by the proper officer within sixty days from the date of filing of the claim for refund. Accordingly, refund order should be issued by proper officer before 29.05.2024 (1 Day for March + 30 days for April +29 Days of May = 60 Days) In case of zero-rated supply of goods or services the proper officer is required to grant provisional refund of 90% of the refund claimed by registered person within 7 days from the date of acknowledgement, i.e. by 17.04.2024. The provisional refund would not be granted to such supplier who was during any period of 5 years immediately preceding the refund period was prosecuted. Hence, department should process the Refund claim with Interest @ 6% for the period of delay.