Invoice mismatch in export filings: officer-interface permits verification and correction to enable IGST refund sanction electronically. Customs will permit correction of export refund claims where refund hold-up is due to invoice mis-match by requiring exporters to amend GSTR-1 via Table 9, monitor errors on ICEGATE, and submit a certified concordance table mapping GST invoices to shipping bill invoices to the designated Customs officer for verification; cases with the specific error code SB005 may be considered under an officer-interface in the Customs EDI to verify, adjust and sanction electronic refunds through PFMS after officer validation.