IGST refunds via SB005 alternate mechanism: stakeholders must consult the circular and avail provided relaxations. Notification advises that CBIC Circular 22/2020 establishes an alternate mechanism for IGST refunds in SB005 and related relaxations; eligible importers, exporters, customs brokers and other stakeholders are directed to consult the circular and avail the relaxations, and to report any implementation difficulties to the Commissioner of Customs (Prev.) Jamnagar.
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 refunds via SB005 alternate mechanism: stakeholders must consult the circular and avail provided relaxations.
Notification advises that CBIC Circular 22/2020 establishes an alternate mechanism for IGST refunds in SB005 and related relaxations; eligible importers, exporters, customs brokers and other stakeholders are directed to consult the circular and avail the relaxations, and to report any implementation difficulties to the Commissioner of Customs (Prev.) Jamnagar.
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