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    <title>IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess</title>
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    <description>Extension of an officer interface rectification mechanism allows exporters with scrolled shipping bills filed up to 15 November 2018 to claim differential IGST refunds, including compensation cess, by submitting a duly filled and signed Revised Refund Request (RRR) to the Deputy/Assistant Commissioner of Customs (Technical). A scanned RRR may be emailed to the designated inbox; the facility is available only once per eligible scrolled shipping bill. Exporters must ensure invoice and IGST details in GSTR 1 and the shipping bill match to avoid future ineligibility.</description>
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      <description>Extension of an officer interface rectification mechanism allows exporters with scrolled shipping bills filed up to 15 November 2018 to claim differential IGST refunds, including compensation cess, by submitting a duly filled and signed Revised Refund Request (RRR) to the Deputy/Assistant Commissioner of Customs (Technical). A scanned RRR may be emailed to the designated inbox; the facility is available only once per eligible scrolled shipping bill. Exporters must ensure invoice and IGST details in GSTR 1 and the shipping bill match to avoid future ineligibility.</description>
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