Customs – 38 / 2018 – Dated:- 28-5-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS CHENNAI VIII (GENERAL) CUSTOM HOUSE, NO.60 RAJAJI SALAI, CHENNAI – 600 001. Telephone: 25254444 – FAX:25224622 www.chennaicustoms.gov.in F.No.S.Misc.09/2018 Sys Unit Dated: 28/05/2018 PUBLIC NOTICE 38 / 2018 Sub: regarding Kind attention of Exporters/ Customs Brokers is invited to Para 2(ii) of Board's Circular 08/2018 dated 23.03.2018 regarding Refund of IGST paid on Exports – Extension of date in SB005 alternate mechanism cases and clarification in other cases. 2. In consonance with Para 2(ii) of the Board's Circular 08/2018 dated 21.03.2018, an option has been made available in ICES for sanctioning IGST refund in respect of those cases where the exp
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t GSTIN in the SB or has only declared PAN, and the corresponding returns have been filed through another GSTIN with the same PAN, can also be sanctioned through the Officer Interface. In such cases, an undertaking may be obtained from the GST registered unit which has filed the returns that they have no objection to the refund being granted to the exporter who has filed the Shipping Bill and that they will not claim any IGST Refund for exports under that SB separately. Once satisfied, the officer may sanction the applicable IGST Refund through the Officer Interface. 5. If any difficulty is faced in this regard, it may be brought to the notice of Dy Commissioner (EDI) for necessary action. (ICES advisory 22/2018 (IGST Refund) – dated 22.05.
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