Refund of IGST on exports: guidance to resolve EGM errors and ensure integration of local and gateway EGMs. Refund of IGST on export shipments is addressed by guidance to resolve EGM errors that obstruct refund processing for exports from ICDs, directing officers to ensure error free filing and technical integration of local and gateway EGMs so manifests reflect shipments accurately for refund verification, and urging trade associations to disseminate the instructions.
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Provisions expressly mentioned in the judgment/order text.
Refund of IGST on exports: guidance to resolve EGM errors and ensure integration of local and gateway EGMs.
Refund of IGST on export shipments is addressed by guidance to resolve EGM errors that obstruct refund processing for exports from ICDs, directing officers to ensure error free filing and technical integration of local and gateway EGMs so manifests reflect shipments accurately for refund verification, and urging trade associations to disseminate the instructions.
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