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

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..... 1/2018/20905-923 DATED: 08.11.2018 PUBLIC NOTICE NO. 32/2018 Subject: IGST Export Refunds- extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation cess. Attention of Exporters, Custom Brokers and all members of trade is invited to Circular No. 40/2018-Customs dated 24.10.2018 whe .....

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..... has come down, yet representations have been received from exporters / associations that some exporters had, due to lack of familiarity/awareness, committed the same mistake. As a result their IGST refunds are stuck and they have 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 sensitis .....

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..... f those SBS which were successfully scrolled, 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. Case .....

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..... for cases where Shipping Bills have been filed till 15.11.2018. However, exporters need to be cautious while filing details in Shipping Bill as such facility may not be available in future for the same mistake for referred shipping bill. Also, Customs Officers while processing claims using officer interface should exercise due diligence so that mistakes are not repeated again. 6. In .....

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..... for each eligible SB to sanction the revised IGST amount. Thus, utmost care may be taken by the exporter while submitting the RRR as well as by the sanctioning officer while sanctioning the revised amount as no further provision will be available for revising the refund sanction again (Avinash Pushkarna) Additional Commissioner, LCD Tughlakabad Export, .....

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