Refund of IGST on export: alternate officer-interface mechanism for SB005 invoice mismatches extended to additional shipping bills. The CBEC alternate officer-interface mechanism for resolving SB005 invoice mismatch cases related to refund of IGST on export under the earlier circular has been extended to cover shipping bills filed through the subsequently notified cutoff, enabling customs officers to reconcile mismatches and facilitate refunds; parties experiencing difficulties may report them to the customs office.
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Provisions expressly mentioned in the judgment/order text.
Refund of IGST on export: alternate officer-interface mechanism for SB005 invoice mismatches extended to additional shipping bills.
The CBEC alternate officer-interface mechanism for resolving SB005 invoice mismatch cases related to refund of IGST on export under the earlier circular has been extended to cover shipping bills filed through the subsequently notified cutoff, enabling customs officers to reconcile mismatches and facilitate refunds; parties experiencing difficulties may report them to the customs office.
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