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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 permits exporters to claim and Customs to sanction differential IGST refunds, including compensation cess omissions, for scrolled Shipping Bills filed up to 15.11.2018 via an ICES officer-interface. Eligibility is limited to scrolled SBs and the facility is one-time per SB; exporters must submit a signed Revised Refund Request (RRR) to the designated AC/DC (and may email a scanned copy) for officer verification and sanction, after which a fresh scroll for the differential amount will be generated.</description>
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      <description>Extension permits exporters to claim and Customs to sanction differential IGST refunds, including compensation cess omissions, for scrolled Shipping Bills filed up to 15.11.2018 via an ICES officer-interface. Eligibility is limited to scrolled SBs and the facility is one-time per SB; exporters must submit a signed Revised Refund Request (RRR) to the designated AC/DC (and may email a scanned copy) for officer verification and sanction, after which a fresh scroll for the differential amount will be generated.</description>
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