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    <title>Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports.</title>
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    <description>Additional IGST paid following an upward revision in the price of exported goods may be refunded through an electronic FORM GST RFD-01 claim processed by the jurisdictional GST officer. Pending a dedicated portal category, the claim is filed under &quot;Any other&quot; with specified remarks, Statements 9A and 9B, and supporting proof. Eligibility requires verification of export and debit-note reporting, payment of additional IGST and interest, revised value, and additional foreign-exchange remittance. Claims are subject to the statutory minimum threshold and applicable two-year filing period.</description>
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    <pubDate>Fri, 20 Sep 2024 00:00:00 +0530</pubDate>
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      <title>Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports.</title>
      <link>https://www.taxtmi.com/circulars?id=70827</link>
      <description>Additional IGST paid following an upward revision in the price of exported goods may be refunded through an electronic FORM GST RFD-01 claim processed by the jurisdictional GST officer. Pending a dedicated portal category, the claim is filed under &quot;Any other&quot; with specified remarks, Statements 9A and 9B, and supporting proof. Eligibility requires verification of export and debit-note reporting, payment of additional IGST and interest, revised value, and additional foreign-exchange remittance. Claims are subject to the statutory minimum threshold and applicable two-year filing period.</description>
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