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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Customs Circular: New Mechanism for Resolving IGST Export Refund Errors for Shipping Bills Filed by Nov 15, 2018.</h1> The circular from the Office of the Commissioner of Customs in Mangaluru addresses issues related to IGST export refunds, specifically errors in data matching between Shipping Bills and GSTR 1, which affect refund processing. An alternative mechanism for resolving invoice mismatches (SB005 error) is extended to shipping bills filed up to November 15, 2018. The notice outlines a new facility for processing differential IGST refunds due to errors in declared amounts, applicable only to shipping bills filed by the specified date. Exporters must submit a Revised Refund Request to claim the differential amount, ensuring accuracy to avoid future issues.