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CBIC has issued instructions on 28th November 2022 vide Instruction No/ 04/2022 in respect of the manner of processing and sanction of the IGST refunds withheld in terms of Rule 96(4)(c), which were transmitted to the jurisdictional GST authorities under Rule 96(5) of the CGST Rules.
The article discusses the instructions in detail to explain the same in a simplified manner.
The instructions provide vital information regarding the manner of processing and sanction of the IGST refunds, which can help the exporter to have essential details about the procedure and facilitate such processing and sanction at the earliest without any hassles or delay.
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