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    <title>Refund of IGST on Export— Invoice mis-match Cases —Alternative Mechanism with Officer Interface.</title>
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    <description>Exporters with invoice-shipping bill mismatches must use the alternative mechanism for IGST refund: consult the JNCH website list of affected IECs, prepare the prescribed concordance table signed by the authorised signatory mapping GST invoices to shipping bill invoices, and email it to the Deputy Commissioner (Drawback, NS II, JNCH) at drawback.jnch@gov.in. The mechanism and SB005 error correction apply only to shipping bills within the corrective window specified by the implementing circular. Annexure A provides the concordance template and an IEC list for reference.</description>
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      <description>Exporters with invoice-shipping bill mismatches must use the alternative mechanism for IGST refund: consult the JNCH website list of affected IECs, prepare the prescribed concordance table signed by the authorised signatory mapping GST invoices to shipping bill invoices, and email it to the Deputy Commissioner (Drawback, NS II, JNCH) at drawback.jnch@gov.in. The mechanism and SB005 error correction apply only to shipping bills within the corrective window specified by the implementing circular. Annexure A provides the concordance template and an IEC list for reference.</description>
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