TaxTMI 
TaxTMI 
IGST Export Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess
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.... F. No. S/26.Misc-12/2018-19 IGST Refund Date: 29.10.2018 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 24^th Octobe....
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.... still representations have been received from exporters/associations 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 programme....
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....d, albeit with a lesser than eligible amount. 4. CBIC has been receiving 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....
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....till 15.11,2018, However, exporters need to be cautious while filing details in shipping Bill as 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 O....