CBEC Advisory on Clearance of Invoice Mismatches for timely issuance of IGST Refund

Last Updated On: March 20, 2019, 3:47 p.m.

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

North Block, New Delhi – 110 001

Tel. : +91-11-23092849, Fax : +91-11-23092890

E-mail : [email protected]


Vanaja N. Sarna 




Dated 23rd February, 2018


Dear Colleagues,


Chennai Customs Zone has taken up a Time Release Study (TRS) both for the Sea and Air cargo for the month of January 2018. This is perhaps the first combined TRS for both Sea and Air cargo. I am informed that this study is unique for it has factored in the time taken by Partner Government Agencies after putting in place a revamped DPD module in November 2017 for the Sea side. I am happy to note that the average clearance time for the sea cargo has come down from 9.07 days in January 2017 to 4.60 days in January 2018. In this regard, I would like to request all the Chief Commissioners of Customs to personally monitor the clearance and bring about reduction in clearance of cargo to meet the target set by the National Trade Facilitation Action Plan. Specific areas of delay on the Customs side must be identified by the Chief Commissioners and action taken urgently to clear the bottlenecks. In addition, in case time taken by other agencies is causing unnecessary delays this should be brought to the notice of the Board.


As a number of IGST refunds are stuck due to invoice mismatch and other mismatches, an interface has been developed in ICES where Customs officers can process refund claims and sanction refund. All the concerned Chief Commissioners are requested to ensure that all pending refund claims arising due to invoice mismatch or other mismatch which need rectification by trade/our officers are processed and settled on a priority basis. The detailed Circular No. 5/2018 dated 23rd February, 2018 issued by the Board may please be studied thoroughly for taking further necessary action


One area of concern that requires our immediate attention is recovery of arrears. While it is true that a major portion of the arrears are locked in litigation or are restrained for other reasons, yet there are amounts which are clearly recoverable. I would urge all Chief Commissioners to focus on these recoverable arears for early recovery in the coming month.


The Review cum Supplementary DPC for promotion to the Grade of Chief Commissioners (HAG+) has been held in UPSC, an update regarding the promotion order will be shared shortly.


I am happy to inform that two officers of the Department Shri Rishabh Gupta presently posted in Pune and Shri Afaq Giri, posted in Indore, have been selected as part of an International team to go on an expedition to Antarctica to study climate change. Our best wishes to both the officers.


With warm wishes,

Yours sincerely,

(Vanaja N. Sarna)


All officers and staff of Central Board of Excise and Customs


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