IGST Export Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess

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....9.10.2018 PUBLIC NOTICE N0. 137/2018/ 30.10.2018 Sub: IGST Export Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess - reg. Attention of the trade is invited to Board's Circular No. 40/2018-Customs issued vide F. No. 450/119/2017-cus IV dated 24th October 2018. 1. Exporters are availing the refunds of IGST paid ....

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....tions that some exporters had, due to lack of familiarity/awareness, committed the same mistake due to which their IGST refunds are stuck and requested for extension of date. Issue has been examined and it has been observed that exporters are committing same mistakes again and again in spite of several sensitization/outreach programmes. However, giving high priority to the interests of exporters, ....

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....eceiving representations where the refund scroll has been generated for a much lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to: a. Error made by the exporter/CHA in declaring the IGST paid amount in SB or, b, cases where compensation cess paid amount was not entered by the exporter in the SB along With the IGST paid amount or th....

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.... a similar facility may not be available in future for the same mistake for referred shipping bill, 6. In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this circular to the designated AC/DC. A scanned COPY Of the P.P.R may also be mailed to dedicated email address of Customs locations from where exports,....