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<h1>Procedure for IGST Refunds on Non-EDI Site Exports: Offline Data Capture and EDI Verification Required.</h1> The circular outlines the procedure for refunding Integrated Goods and Services Tax (IGST) paid on exports from Non-EDI sites. It specifies that export data should be captured offline and sent to DG (Systems) via email, then uploaded for verification at the nearest EDI site. Refunds are processed after matching with GST Returns data. Public inquiries and error checks are available on the ICEGATE website. The circular urges field formations to expedite data uploads and verification to facilitate refunds, with unresolved issues to be reported to the Board. Data for exports up to March 2018 has been uploaded, but some sites are pending.