IGST refund rectification extended: exporters may file a revised refund request to recover differential IGST via officer interface. An ICES-based officer-interface rectification facility is extended to process and sanction differential IGST refunds, including instances involving Compensation Cess, for shipping bills filed up to 15.11.2018 where original refund scrolls were generated for a lesser amount. Exporters must submit a signed Revised Refund Request (RRR) to the designated AC/DC (with an optional scanned email copy); the designated officer will verify and sanction the differential via ICES, generating a fresh scroll for the differential alone. The facility applies only to already scrolled shipping bills and is available only once per eligible bill; exporters and officers must exercise due diligence.
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Provisions expressly mentioned in the judgment/order text.
IGST refund rectification extended: exporters may file a revised refund request to recover differential IGST via officer interface.
An ICES-based officer-interface rectification facility is extended to process and sanction differential IGST refunds, including instances involving Compensation Cess, for shipping bills filed up to 15.11.2018 where original refund scrolls were generated for a lesser amount. Exporters must submit a signed Revised Refund Request (RRR) to the designated AC/DC (with an optional scanned email copy); the designated officer will verify and sanction the differential via ICES, generating a fresh scroll for the differential alone. The facility applies only to already scrolled shipping bills and is available only once per eligible bill; exporters and officers must exercise due diligence.
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