Relevant date for the refund in case of on account of a judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any Court, the date on which the same is communicated will be the relevant date.
In the case of export of services, input tax refund is available on the inputs used for the same. The relevant date for refund is a) receipt of payment in convertible foreign exchange, where the supply of service had been completed prior to the receipt of such payment; or b) the date of issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice.
Relevant date for the refund in case of deemed exports is the date on which the return relating to such deemed exports is filed.
Relevant date for the refund in case of export of goods by land is the date on which the goods pass the border and in the case of export of goods by post is the date on which the goods are dispatched by the concerned post office to place outside India
For processing of refund relevant date plays a key and it determines the eligibility of the refund to be processed. The relevant date for goods exported by sea or air, is the date on which the goods are loaded on the ship or the date on which the goods leave India.