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GST refunds: rectified applications must use the same ARN; EPCG capital goods recipients may claim IGST export refunds. Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application under the original ARN because the common portal does not permit filing a fresh application for the same period; re crediting Input Tax Credit via FORM GST RFD-01B is not required until portal changes are made. Separately, notification changes mean exporters who imported under specified customs notifications remain eligible to claim IGST export refunds up to the notification date, while EPCG recipients (by import or domestic procurement) continue to be eligible for IGST refund on exports; earlier circulars on these matters are superseded.
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Provisions expressly mentioned in the judgment/order text.
<h1>GST refunds: rectified applications must use the same ARN; EPCG capital goods recipients may claim IGST export refunds.</h1> Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application under the original ARN because the common portal does not permit filing a fresh application for the same period; re crediting Input Tax Credit via FORM GST RFD-01B is not required until portal changes are made. Separately, notification changes mean exporters who imported under specified customs notifications remain eligible to claim IGST export refunds up to the notification date, while EPCG recipients (by import or domestic procurement) continue to be eligible for IGST refund on exports; earlier circulars on these matters are superseded.
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