Invoice mismatch rectification extended for eligible shipping bills; outreach to exporters and revised IGST refund processing. The officer assisted alternative mechanism to resolve invoice mismatches (SB005 error) for IGST export refund claims is extended to shipping bills filed up to 31.07.2019, applying the provisions of Circular 40/2018 Customs to these cases. Field formations must conduct outreach to ensure exporters follow the correct refund claim procedure, minimise repeat errors, implement revised processing including disbursal of compensation cess where applicable, and report difficulties to the Board.