IGST refund processing: exporters must submit documents and concordance tables to resolve specified error codes for sanction. Sanction of pending IGST refunds is being facilitated through a refund drive to address holds caused by error codes SB005 and SB006; affected exporters and customs brokers must submit all relevant documents, including the concordance table, to enable sanctioning via the officer interface, with a circulated list of shipping bills and individual intimations issued to concerned parties.
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Provisions expressly mentioned in the judgment/order text.
IGST refund processing: exporters must submit documents and concordance tables to resolve specified error codes for sanction.
Sanction of pending IGST refunds is being facilitated through a refund drive to address holds caused by error codes SB005 and SB006; affected exporters and customs brokers must submit all relevant documents, including the concordance table, to enable sanctioning via the officer interface, with a circulated list of shipping bills and individual intimations issued to concerned parties.
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