IGST export refunds: officer interface available for resolving invoice mismatches; RRR facility limited to earlier shipping bills. Officer-interface relief for resolving invoice mismatches (SB 005) in respect of IGST export refunds is available only for Shipping Bills filed up to 15.11.2018, per referenced Board circulars. The facility to submit a Revised Refund Request (RRR) to claim differential IGST refund amounts is available only for Shipping Bills filed up to 30.06.2018.
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Provisions expressly mentioned in the judgment/order text.
IGST export refunds: officer interface available for resolving invoice mismatches; RRR facility limited to earlier shipping bills.
Officer-interface relief for resolving invoice mismatches (SB 005) in respect of IGST export refunds is available only for Shipping Bills filed up to 15.11.2018, per referenced Board circulars. The facility to submit a Revised Refund Request (RRR) to claim differential IGST refund amounts is available only for Shipping Bills filed up to 30.06.2018.
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