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        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.

        <h1>IGST export refunds rectification enables one-time correction of invoice mismatches to permit sanction of differential refunds.</h1> 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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