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

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....1/2019 Subject: IGST refunds-mechanism to verify the IGST payments for goods exported out of India in certain cases -reg. Attention of Exporters, Custom Brokers and all members of trade is invited to Board's Circular No. 25/2019-Customs dated 27.08.2019 issued vide F.No. 450/1 19/2017-Cus-IV(Pt-I) on the above mentioned subject and Board's earlier Circular No. 12/2018-Customs dated 2....

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....lution covered the period 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 in consultation with the GST Law Committee has decided that the solution provided in the circular 12/2018-custom would be applicable mutatis mutandis for the Shipping Bills fi....