4.34.1

In case of exports against irrevocable Letter of Credit, the DFRC shall be filed within six months from the date of all exports or supplies in respect of which DFRC is being claimed.

(Above para has been amended vide PN. No. 41/2003, DT. 28/01/2004)

[OLD -
In case of exports against irrevocable Letter of Credit, the DFRC shall be filed within six months from the date of exports/supply reckoned from the last date of exports/ supply in respect of which DFRC is being claimed.]

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