Refund against export of goods on payment of IGST

[MohanLal tiwari]

Dear Experts,

Please advise whether the refund of IGST paid against export of goods can be approved & sanctioned by jurisdictional Dy Commissioner.

[Alkesh Jani]

Sir, No, the Shipping Bill it self is an application of refund, therefore, the Customs Authority of the port of export can approve & sanctioned. The details filed in Table 6 (exports) will be transmitted to the respective port and the Customs Authority at the port will verify in case of any errors or else the refund will be sanctioned without any human interface. Our experts may please correct me if mistaken.

[YAGAY andSUN]

If the information as incorporated in ICEGATE and in GSTN matches with each other, then, IGST amount paid would be granted as refund by default. If there is any mismatch then through concordance report it can be sorted out but would be after the intervention of the Jurisdictional Customs Authorities not by the Jurisdictional Dy Commissioners.

[satbir singhwahi]

Sir

If invoices are transferred by gstn to icegate, whether there is procedure to track the held up refund at icegate.

[MohanLal tiwari]

Sir,

You can check validation details at ICEGATE portal, once it is done, you can expect refund shortly.

AI Summary

IGST refund on export: default sanction occurs where GSTN and ICEGATE data match, otherwise customs intervention required. The shipping bill serves as the refund application for IGST on exported goods; when GSTN and ICEGATE data match, refunds are auto-processed at the port by the Customs Authority. Mismatches are resolved through a concordance report and require verification by the jurisdictional Customs Authority, not the Deputy Commissioner. Exporters can track validation and held refunds on the ICEGATE portal.