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.

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.