IGST refund on exports: officer interface enables refunds for shipping bill payment or GSTIN errors, subject to an undertaking. An officer interface in ICES is now functional to permit Customs officers to verify IGST payment from GST return data and sanction refunds where exporters misdeclared IGST status (handled like SB005 invoice-mismatch cases). Shipping bills with error code SB003 involving GSTIN mismatch or only PAN declaration-where returns exist under another GSTIN with the same PAN-may also be refunded via the officer interface, provided the GST-registered unit furnishing the returns gives an undertaking waiving any claim to IGST refund for that shipping bill.