Refund of IGST on Export—Extension of date in SB005 alternate mechanism cases & clarifications in other cases
08/2018 Dated:- 23-3-2018 Circular
Customs
Circular No. 08/2018-Customs
F. No: 450/119/2017-Cus-IV
Government of India
Ministry Of Finance
Dept. of Revenue
(Central Board of Excise and Customs)
Room No. 227B, North Block, New Delhi
Dated, the 23th March, 2018
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Commissioners/Commissioners of Customs & Central Excise
Subject: Refund of IGST on Export-Exten
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e allowed to be corrected through officer interface for SBS filed up to 31.12.17, it has been decided to extend this facility to those shipping bills filed till 28.02.2018.
2. Further, representations have also been received from:
(i) field formations seeking resolution of SB006 errors due to discontinuance of transference copy of shipping bill. It has been proposed by the field formations that in lieu of transference copy either the final Bill of Lading issued by the shipping lines or written confirmation from the custodian of the gateway port , may be treated as valid document for the purposes of integration with the EGM. The proposal from the field formation has been examined in the Board. The proposal sent from field formation in such
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