Refund procedure: rectified refund applications must be filed under the original ARN and re credit is not required until portal update. Where a deficiency memo issues, taxpayers must submit a rectified refund application under the original ARN and re credit to the electronic credit ledger using FORM GST RFD 01B is not required until the portal is updated. Amendments and notifications modify IGST export refund eligibility: importers under the specified customs notifications are excluded after the substitutional notification, but exporters receiving capital goods under the EPCG scheme remain eligible; earlier circulars on this matter are superseded.
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 procedure: rectified refund applications must be filed under the original ARN and re credit is not required until portal update.
Where a deficiency memo issues, taxpayers must submit a rectified refund application under the original ARN and re credit to the electronic credit ledger using FORM GST RFD 01B is not required until the portal is updated. Amendments and notifications modify IGST export refund eligibility: importers under the specified customs notifications are excluded after the substitutional notification, but exporters receiving capital goods under the EPCG scheme remain eligible; earlier circulars on this matter are superseded.
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