IGST refunds mechanism to verify the IGST payments for goods exported out of India in certain cases

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....NOTICE NO. 13/2019-20 Subject: IGST refunds mechanism to verify the IGST payments for goods exported out of India in certain cases - Reg. Kind attention of the members of the trade (importer/ exporters/ customs brokers) and ail persons concerned is invited to the Circular no. 25/2019- Customs dated 27.08.2019 on the above mentioned subject. 2. Board vide Circular 12/2018-Customs dated 29.....

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....d July 2017 to March 2018. It appears that the payments mismatch has happened even subsequent to the period covered in the said circular. In order to overcome the problems faced by the exporters, CBIC consultation with the GST Law Committee, has decided that the solution provided in the circular 12/2018-Customs would be applicable mutatis mutandis for the Shipping Bills filed during FY April 2018 ....