Refund of IGST on export: procedures and guidance issued; trade directed to follow CBEC instruction available online. Refund of tax paid on export is governed by the rules for claiming IGST refund on exported goods. The notice directs trade and customs formations to follow the procedural guidance issued by the central revenue board in its administrative Instruction, which is available on the board's official website and is the authoritative source for the refund mechanism and required documentation.
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.
Refund of IGST on export: procedures and guidance issued; trade directed to follow CBEC instruction available online.
Refund of tax paid on export is governed by the rules for claiming IGST refund on exported goods. The notice directs trade and customs formations to follow the procedural guidance issued by the central revenue board in its administrative Instruction, which is available on the board's official website and is the authoritative source for the refund mechanism and required documentation.
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