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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 refund facilitation: permanent officer interface allows SB-005 invoice corrections to unblock refunds, subject to a payable fee.</h1> Exporters may correct SB-005 invoice mismatch errors for all past shipping bills via the Officer Interface to resolve IGST refund holds, subject to a specified fee and following procedures in prior circulars; this facility is now made available on a permanent basis and the Levy of Fee (Customs Documents) Regulations, 1970 amended by Notification No.17/2021 to reflect the fee.

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