ITC/IGST refund disposal: dedicated refund cells will process pending refund claims and shipping bills during a focused drive. A targeted ITC/IGST Refund Fortnight will run with divisional offices acting as exclusive refund cells and extended hours to process refund applications received up to 15th June and shipping bills filed prior to 15th June, where GSTN has transmitted records to the Customs EDI system by the end of the fortnight; trade is invited to approach refund cells and report difficulties for departmental resolution.
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.
ITC/IGST refund disposal: dedicated refund cells will process pending refund claims and shipping bills during a focused drive.
A targeted ITC/IGST Refund Fortnight will run with divisional offices acting as exclusive refund cells and extended hours to process refund applications received up to 15th June and shipping bills filed prior to 15th June, where GSTN has transmitted records to the Customs EDI system by the end of the fortnight; trade is invited to approach refund cells and report difficulties for departmental resolution.
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