Welcome to your Ch 9: Refund (6 to 10)
6. Examine the following statement in the light of following-
M/s Gold and Daughters purchases coal to manufacture,aluminium. Cess is levied on coal but cess is not levied on aluminium. Moreover cess is used for generation of electricity which is exempt from tax and such electricity is not directly used for manufacture of aluminium.
(i) Cess is not eligible for refund since not used in manufacture of exported product.
(ii) Cess is eligible for refund only when there is zero rated supply without payment of tax.
7. Examine the following statement-
(i) In case of export of goods by air, relevant date is Let Export Order.
(ii) In case of export of goods by sea, relevant date is Departure permission.
8. Examine the following statement
(i) In case of export of goods by land, relevant date is date on which such goods pass the frontier.
(ii) In case of export of goods by post, the date of despatch of goods by the Post Office concerned to a
place outside India.
9. M/s Daughters and Wives export software services all over the world. In one case software services were exported on 15-7. Invoice was issued on 19-7. Date on FIRC is 25-7. What is the relevant date.
10. M/s Bhole Sisters export software services all over the world. In one case software services were exported on 15-7. Invoice was issued on 19-7. Date on FIRC is 10-7. What is the relevant date.
