The relevant date is different for each situation and the same is provided below:
| Situation | Relevant date | |
| Refund is in respect of goods exported outside India (or on inputs/ input services used in such goods) | ||
| (i) By sea | Date on which the ship or the aircraft in which such goods are loaded, leaves India | |
| (ii) By Air | ||
| (iii) By land | Date on which such goods pass the frontier | |
| (iv) By post | Date of dispatch of goods by the concerned Post Office to a place outside India | |
| Refund in respect of deemed exports | Date on which the return relating to such deemed exports is filed | |
| Refund is in respect of services exported (or on inputs/ input services used in such services) | Where supply of service completed prior to receipt of payment | Date of receipt of payment in convertible foreign exchange |
| Where payment for service received in advance | Date of issue of invoice | |
| Tax becomes refundable as a consequence of: (i) Judgment (ii) Decree (iii) Order (iv) Direction of Appellate Authority, Appellate Tribunal or any Court | Date of communication of such judgment, decree, order or direction | |
| Refund of unutilized input tax credit | End of the financial year in which such claim for refund arises | |
| Tax is paid provisionally under this Act or the rules made thereunder | Date of adjustment of tax after the final assessment thereof. | |
| In case of a person other than the supplier | Date of receipt of goods or services by such person | |
| In any other case | Date of payment of tax | |
(ICAI FAQ PUBLICATIONS 06-09-2017 REFUNDS: FAQ NO. 3)