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<h1>Guidelines for Resolving IGST Refund Claims Due to Exporter Filing Errors; Requires CA Certification and Payment Proof.</h1> The circular outlines procedures for sanctioning pending Integrated Goods and Services Tax (IGST) refund claims where records have not been transmitted from the GST Network (GSTN) to the Directorate General (DG) Systems. It addresses issues caused by exporters mis-declaring IGST in their filings, resulting in data mismatches. For cases with no short payment, exporters must submit a Chartered Accountant certificate confirming no discrepancies. For short payment cases, exporters need to rectify payments and provide proof. Non-compliance affects future refunds. A post-refund audit will be conducted, and the circular applies only to cases where records are not transmitted by GSTN.