Customs – PUBLIC NOTICE NO.- 44/2018 – Dated:- 26-10-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035 F. No. P3/06/2017-Stats (AM).Pt. II Date: 26.10.2018 PUBLIC NOTICE NO.- 44/2018 Subject: IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess – reg. Attention of all exporters, customs brokers, members of general trade, and all other stakeholders is invited to refer this office s Public Notice Nos. 09/2018 dated 26.02.2018, 15/2018 dated 25.03.2018 and 24/2018 07.06.2018 wherein an alternative mechanism with officer interface to resolve invoice mismatches (SB005 error) was provided for the shipping bills filed till 30.06.2018. [Board s Circular No. 05/2018-Customs dated 23.02.2018, Circular No. 08/2018-Cus. dated 23.03.2018 and 15/2018 dated 06.06.2018 refers] 2 Exporters are availing the refunds of IGST paid on exports regularly for more than
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orters are committing same mistakes again and again in spite of several sensitisation/outreach programmes. However, giving high priority to the interests of exporters, it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 15.11.2018. However, it has been reiterated that the exporters shall have to take care to ensure the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act. 4 It may be noted that SBs which have not been scrolled due to the IGST paid amount erroneously declared as NA are already being handled through officer interface as per Board s Circular 08/2018 – Customs dated 23.03.2018. However, no such provision was hitherto available in respect of those SBs which were successfully scrolled, albeit with a lesser than eligible amount. 5 CBIC has been receiving representations where the refund scroll ha
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e only 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 a similar 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. 7 In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this circular to the designated AC/DC A scanned copy of the RRR may also be mailed to dedicated email address of Customs locations from where exports took place. The designated/concerned AC/DC will then proceed to sanction the revised amount after due verification through the option provided in ICES. Once the revised amount is approved by the designated AC/DC in the system, a fresh scroll will be available for generation for the differential amount only. 8 It
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