IGST refund process: officer interface permits verification of invoice mismatches and conditional sanction after concordance submission. Invoice mismatches between GST returns and Customs shipping bills obstruct IGST refund processing. An officer interface on the Customs EDI system allows verification and sanction of refunds for cases flagged SB005 where exporters submit a certified concordance table mapping GST invoices to Shipping Bill invoices; officers may verify, amend IGST details for short shipments, and approve refunds which are then electronically credited via PFMS and disabled against future claims.
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Provisions expressly mentioned in the judgment/order text.
IGST refund process: officer interface permits verification of invoice mismatches and conditional sanction after concordance submission.
Invoice mismatches between GST returns and Customs shipping bills obstruct IGST refund processing. An officer interface on the Customs EDI system allows verification and sanction of refunds for cases flagged SB005 where exporters submit a certified concordance table mapping GST invoices to Shipping Bill invoices; officers may verify, amend IGST details for short shipments, and approve refunds which are then electronically credited via PFMS and disabled against future claims.
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