IGST export refunds rectification enables one-time correction of invoice mismatches to permit sanction of differential refunds. Extension of a one-time officer-mediated rectification facility permits exporters to correct invoice mismatches causing SB005 errors, enabling sanction of differential IGST refunds where refund scrolls differ from IGST actually paid; the Board's processing guidelines must be followed strictly and include provisions for disbursal of compensation cess.
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Provisions expressly mentioned in the judgment/order text.
IGST export refunds rectification enables one-time correction of invoice mismatches to permit sanction of differential refunds.
Extension of a one-time officer-mediated rectification facility permits exporters to correct invoice mismatches causing SB005 errors, enabling sanction of differential IGST refunds where refund scrolls differ from IGST actually paid; the Board's processing guidelines must be followed strictly and include provisions for disbursal of compensation cess.
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