4.47

The application for obtaining credit shall be filed within a period of six months from the date of exports or within three months from the date of realisation, whichever is later, reckoned from the last date of realisation/exports, in respect of shipments for which the claim have been filed.

(Pl. refer PN No.14/2002-07, Dt. 31/05/2002 for Exemption of SAD in case of unutilized DEPB for exports prior to 1.4.02)