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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>SB005 error correction extended for earlier shipping bills to facilitate IGST refund processing and ease exporter hardship.</h1> Extension of the SB005 error correction facility in the Customs EDI system to permit resolution of invoice mismatches that block automated IGST refund disbursal for shipping bills up to the specified cutoff; trade stakeholders are directed to prevent such mismatches and issue guiding trade notices, and field formations must report implementation difficulties to the Board.

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