IGST refund prioritisation: invoice-mismatch export claims to be processed on priority during a targeted refund drive. A Special Drive titled IGST/ITC Exports Refund Fortnight prioritises processing of IGST export refund claims where GSTN-validated data exists but refunds are held up due to invoice mismatch error. Two Special Refund Cells at Customs House Pipavav with designated officers and a nominated nodal officer are established to handle pending claims and provide escalation support; exporters and stakeholders are invited to avail themselves of these facilities to liquidate refund pendency.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST refund prioritisation: invoice-mismatch export claims to be processed on priority during a targeted refund drive.
A Special Drive titled IGST/ITC Exports Refund Fortnight prioritises processing of IGST export refund claims where GSTN-validated data exists but refunds are held up due to invoice mismatch error. Two Special Refund Cells at Customs House Pipavav with designated officers and a nominated nodal officer are established to handle pending claims and provide escalation support; exporters and stakeholders are invited to avail themselves of these facilities to liquidate refund pendency.
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