Exporter verification protocol: enhanced documentation and risk-based checks require submission of prescribed data and enable refund abeyance. Export refunds may be held in abeyance and export consignments subjected to 100% customs examination where data-analytics identify risk of monetisation of fraudulent or ineligible Input Tax Credit. Exporters whose refund scrolls are abeyance-listed must submit prescribed information in Annexure A to jurisdictional authorities for verification. Jurisdictional verification must be completed within the prescribed working-day timeline, with escalation mechanisms to a cell in the Additional Commissioner's office and to the Commissioner by email; unresolved refunds beyond a month may be referred to a Committee headed by the Additional Commissioner.
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.
Exporter verification protocol: enhanced documentation and risk-based checks require submission of prescribed data and enable refund abeyance.
Export refunds may be held in abeyance and export consignments subjected to 100% customs examination where data-analytics identify risk of monetisation of fraudulent or ineligible Input Tax Credit. Exporters whose refund scrolls are abeyance-listed must submit prescribed information in Annexure A to jurisdictional authorities for verification. Jurisdictional verification must be completed within the prescribed working-day timeline, with escalation mechanisms to a cell in the Additional Commissioner's office and to the Commissioner by email; unresolved refunds beyond a month may be referred to a Committee headed by the Additional Commissioner.
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