Refund in certain cases

(14) Notwithstanding anything contained in this section, no refund under sub-section (5) or sub-section (6) shall be paid to an applicant, if the amount is less than one thousand rupees. Explanation.- For the purposes of this section,-(1) "refund" includes refund of the tax paid on zero-rated supplies of goods or services or both or on inputs services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).(2) "relevant date" means-(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case-may be, the inputs services used in such goods,- if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or (ii) if the goods are exported by land, the date on which such goods pass the frontier; or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India (b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished; (c) in the case of services exported out of India where a refund of tax is paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of- (i) receipt of payment in convertible foreign exchange, where the supply of services had been completed prior to the receipt of such payment; or (ii) issue of invoice, where payment for the services had been received in advance priorto the date of issue of the invoice; (d) in case where the tax becomes refundable as a consequence of judgement, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgement, decree, order or direction; (e) in the case of refund of utilised inputtax credit under sub- section (3), the end of the financial year in which such claim for refund arises; (f) in case where tax is paid provisionally under this Act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof; (g) in case of a person, other than the supplier. The date of receipt of goods or services or both by such person; and (h) in any other case, the date of payment of tax.