CBIC prescribes an interim
solution for pending IGST refunds not being sanctioned owing to
non-transmission of data from GSTN to Customs EDI system, due to mismatches in
amount mentioned by exporters in GSTR-1 and GSTR-3B; Procedure prescribed is
subject to undertakings / submission of CA certificates by exporters and post
refund audit scrutiny : CBIC Circular
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