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    <title>IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess</title>
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    <description>Extension allows exporters to obtain revised IGST refund sanctions where earlier scrolls showed a lesser IGST amount due to declaration errors, omission of Compensation Cess, or officer typographical mistakes. Eligible Shipping Bills already scrolled and filed within the extended cut-off may be processed once via ICES officer interface after submission of a signed Revised Refund Request (RRR) to the designated AC/DC; the officer will verify and sanction the differential amount, producing a fresh scroll for the differential only.</description>
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      <description>Extension allows exporters to obtain revised IGST refund sanctions where earlier scrolls showed a lesser IGST amount due to declaration errors, omission of Compensation Cess, or officer typographical mistakes. Eligible Shipping Bills already scrolled and filed within the extended cut-off may be processed once via ICES officer interface after submission of a signed Revised Refund Request (RRR) to the designated AC/DC; the officer will verify and sanction the differential amount, producing a fresh scroll for the differential only.</description>
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