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.
A customs public notice warns that pending drawback and IGST refunds arise from Export General Manifest (EGM) issues-chiefly: EGMs not filed or rejected (SB002), gateway EGMs unavailable or stuck (SB006), invoice-number mismatches between shipping bills and GST returns (SB005), and other EGM errors. Affected shipping bills for 01.01.2024-30.06.2025 are listed in annexures; exporters, customs brokers, and shipping lines must file or correct EGMs, seek revalidation from the exports section where needed, and, for SB005, submit assessed shipping bill, customs and GST invoices, GSTR-1/3B and transaction statements. Queries via the listed departmental email.
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