Welcome to your Ch 9: Refund (11 to 15)
11. M/s Ole Mothers wishes to apply for refund on the basis of appellate order passed by High Court on 19-9. Date of communication of order is 28-9. What is the relevant date.
12. Examine the following statements-
(i) Relevant date for claiming refund under deemed export is the date on which the return relating to such deemed exports is furnished.
(ii) Relevant date for claiming refund under inverted duty structure is date of furnishing of return.
13. Examine the following statements-
(i) Relevant date for claiming refund where recipient is filing for refund is date of receipt of goods or services.
(ii) Relevant date for claiming refund for issuance of refund voucher is date of payment of tax.
14. Examine the following statements-
(i) Relevant date for zero rated supply of goods or services to SEZ is the date of endorsement by the
specified officer of the Zone.
(ii) Supply of hotel services to SEZ is an Inter State supply and IGST shall be levied.
15. Where there is export of goods without payment of tax, refund cannot be claimed if
