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of <h1>Circular Clarifies Export Refunds: Input Tax Credit, Invoice Mismatches, and Export Conditions under GST Regime.</h1> The Central Board of Excise & Customs issued a circular addressing various issues related to export refunds under the GST regime. Key clarifications include the non-availment of input tax credit refunds when drawbacks are claimed, procedures for correcting mismatches in refund claims, and conditions for exports without integrated tax payment under a Letter of Undertaking (LUT). The circular also addresses discrepancies in invoice and shipping bill values, the requirement of self-declarations for non-prosecution, and the filing frequency for refund claims. It emphasizes that minor procedural errors should not delay refunds and outlines necessary documentation for processing claims.
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