IGST export refunds: extension allowing one-time revised refund claims for scrolled shipping bills via officer interface. Extension of the officer interface rectification facility permits exporters with scrolled shipping bills filed up to 15.11.2018 to seek sanction of differential IGST refunds where scrolls were generated for lesser amounts due to declaration errors, omission of compensation cess, or officer typographical mistakes. Eligible exporters must submit a Revised Refund Request (RRR) to the designated AC/DC (and may email a scanned copy); the designated officer will verify in ICES and, once approved, a fresh scroll will be generated for the differential amount. The facility is available only for already scrolled SBs and only once per SB.
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Provisions expressly mentioned in the judgment/order text.
IGST export refunds: extension allowing one-time revised refund claims for scrolled shipping bills via officer interface.
Extension of the officer interface rectification facility permits exporters with scrolled shipping bills filed up to 15.11.2018 to seek sanction of differential IGST refunds where scrolls were generated for lesser amounts due to declaration errors, omission of compensation cess, or officer typographical mistakes. Eligible exporters must submit a Revised Refund Request (RRR) to the designated AC/DC (and may email a scanned copy); the designated officer will verify in ICES and, once approved, a fresh scroll will be generated for the differential amount. The facility is available only for already scrolled SBs and only once per SB.
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