https://www.taxtmi.com/caselaws?id=801287 Rule 96(3) of the CGST Rules assigns processing of IGST refunds on exported goods to the Customs system or the proper officer of Customs once information on a valid GSTR-3B return is received. Where an export is regularised through a manual shipping bill due to an ICEGATE technical failure, the GST Department lacks statutory jurisdiction to sanction the export refund. Customs cannot reject the claim as a GST Department matter and must process and sanction any admissible refund, with applicable interest, in accordance with law. en-us Wed, 30 Sep 2026 00:00:00 +0530 Sat, 17 Oct 2026 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801287 Rule 96(3) of the CGST Rules assigns processing of IGST refunds on exported goods to the Customs system or the proper officer of Customs once information on a valid GSTR-3B return is received. Where an export is regularised through a manual shipping bill due to an ICEGATE technical failure, the GST Department lacks statutory jurisdiction to sanction the export refund. Customs cannot reject the claim as a GST Department matter and must process and sanction any admissible refund, with applicable interest, in accordance with law. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801287