IGST refund for exports: exporters must fix EGM container, port or LEO mismatches to enable refund processing. ICD Tughlakabad published lists of shipping bills with EGM-based error flags (container number/count mismatches, gateway port code mismatches, LEO/sailing date discrepancies) and ANNEXURE-A setting out rectification procedures: exporters/CHAs/shipping lines must identify errors and effect corrections; Preventive Officers may amend Gateway EGM details (container, gateway port, LEO date) after verification; shipping lines may file supplementary EGM and exporters must reattempt EGM integration so IGST refund processing can proceed.
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.
IGST refund for exports: exporters must fix EGM container, port or LEO mismatches to enable refund processing.
ICD Tughlakabad published lists of shipping bills with EGM-based error flags (container number/count mismatches, gateway port code mismatches, LEO/sailing date discrepancies) and ANNEXURE-A setting out rectification procedures: exporters/CHAs/shipping lines must identify errors and effect corrections; Preventive Officers may amend Gateway EGM details (container, gateway port, LEO date) after verification; shipping lines may file supplementary EGM and exporters must reattempt EGM integration so IGST refund processing can proceed.
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