https://www.taxtmi.com/circulars?id=67330 A backend restriction bars IGST refund claims for CTHs listed in the notified Table, requiring export under LUT; an exception permits exporters to self declare that tobacco goods are not in the prohibited category by entering INFO_CD:'CHR' and INFO_QFR:'GSTALLOWED' for the first shipping bill item, whereupon the system will process IGST refund claims without validating the declaration. Contact points are provided for operational issues. en-us Fri, 15 Mar 2024 00:00:00 +0530 Wed, 24 Apr 2024 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67330 A backend restriction bars IGST refund claims for CTHs listed in the notified Table, requiring export under LUT; an exception permits exporters to self declare that tobacco goods are not in the prohibited category by entering INFO_CD:'CHR' and INFO_QFR:'GSTALLOWED' for the first shipping bill item, whereupon the system will process IGST refund claims without validating the declaration. Contact points are provided for operational issues. Circulars Customs Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67330