Customs – 33/2018 – Dated:- 19-9-2018 – Circular No. 33/2018-Customs F. No. 450/119/2017-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) Room No. 229 A, North Block New Delhi, dated the 19th September, 2018 To All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central Tax / Customs (Preventive) All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax / Customs (Preventive) All Director Generals under CBIC. Sub: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems-reg. Sir/Madam, It may be recalled that vide Circular 12/2018-Customs dated 29-05-2018, Board had provided
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