EGM filing requirement prioritises IGST refund processing; shipping lines and airlines must file EGMs electronically. Pending IGST refund claims are held where EGMs were not filed electronically or contained errors; shipping lines and airlines must file or amend supplementary EGMs electronically for all export-completed shipping bills, and exporters for ICD shipping bills must ensure Train Summary/Truck Report/Local EGM are filed in EDI without error and provide details to the Deputy Commissioner for coordinated clearance.
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.
EGM filing requirement prioritises IGST refund processing; shipping lines and airlines must file EGMs electronically.
Pending IGST refund claims are held where EGMs were not filed electronically or contained errors; shipping lines and airlines must file or amend supplementary EGMs electronically for all export-completed shipping bills, and exporters for ICD shipping bills must ensure Train Summary/Truck Report/Local EGM are filed in EDI without error and provide details to the Deputy Commissioner for coordinated clearance.
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