IGST refund rectification extended; once-only SB005 correction permitted and revised IGST plus compensation cess to be sanctioned. Shipping bills with SB005 invoice mismatches may be rectified using the alternate officer-interface mechanism for filings up to 15.11.2018 under Board Circular No. 40/2018-Customs. The Board's instructions prescribe processing of differential IGST refunds, including disbursal of compensation cess where applicable, and the rectification facility may be used only once per shipping bill to sanction the revised IGST amount.
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Provisions expressly mentioned in the judgment/order text.
IGST refund rectification extended; once-only SB005 correction permitted and revised IGST plus compensation cess to be sanctioned.
Shipping bills with SB005 invoice mismatches may be rectified using the alternate officer-interface mechanism for filings up to 15.11.2018 under Board Circular No. 40/2018-Customs. The Board's instructions prescribe processing of differential IGST refunds, including disbursal of compensation cess where applicable, and the rectification facility may be used only once per shipping bill to sanction the revised IGST amount.
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