7.58

The application for DFRC shall be filed within six months from the date of realisation reckoned from the last date of realisation in respect of shipments for which DFRC is being claimed. However, in case of exports against irrevocable Letter of Credit, the DFRC shall be filed within six months from the date of exports reckoned from the last date of exports in respect of shipments for which DFRC is being claimed. In case of exports against advance payment, DFRC shall be filed within six months from the date of exports against advance payment.

(In above para bold words has been replaced vide Public Notice No. 11(RE-01)/97-02, Dt. 1/5/2001)