IGST refund rectification extended; exporters may obtain differential refunds via officer interface after submitting a Revised Refund Request. Extension of the officer-assisted officer interface mechanism to rectify IGST refund shortfalls caused by exporter-declared errors, omission of Compensation Cess, or typographical mistakes; eligible exporters must submit a duly filed and signed Revised Refund Request (RRR) to the IGST Refunds office, after which the designated officer will verify and approve a fresh scroll in ICES for the differential amount. The facility applies only to Shipping Bills already scrolled and may be used once per Shipping Bill.
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Provisions expressly mentioned in the judgment/order text.
IGST refund rectification extended; exporters may obtain differential refunds via officer interface after submitting a Revised Refund Request.
Extension of the officer-assisted officer interface mechanism to rectify IGST refund shortfalls caused by exporter-declared errors, omission of Compensation Cess, or typographical mistakes; eligible exporters must submit a duly filed and signed Revised Refund Request (RRR) to the IGST Refunds office, after which the designated officer will verify and approve a fresh scroll in ICES for the differential amount. The facility applies only to Shipping Bills already scrolled and may be used once per Shipping Bill.
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