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<p><span style="font-size:14px"><span style="color:#34495e">(a) In case of refund of tax on inputs used in exports:</span></span></p>

<p>&nbsp;</p>

<ul>
	<li>
	<p><span style="font-size:14px"><span style="color:#474747">Refund of 90% will be granted provisionally within seven days of acknowledgement of refund application.</span></span></p>
	</li>
	<li>
	<p><span style="font-size:14px"><span style="color:#474747">Remaining 10% will be paid within a maximum period of 60 days from the date of receipt of application complete in all respects.</span></span></p>
	</li>
	<li>
	<p><span style="font-size:14px"><span style="color:#474747">Interest @ 6% is payable if full refund is not granted within 60 days.</span></span></p>
	</li>
</ul>
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<p>&nbsp;</p>

<p><span style="font-size:14px"><span style="color:#474747">(b) In the case of refund of IGST paid on exports:&nbsp;</span></span></p>

<p><br />
<span style="font-size:14px"><span style="color:#474747">Upon receipt of information regarding furnishing of valid return in Form GSTR-3 by the exporter from the common portal, the Customs shall process the claim for refund and an amount equal to the IGST paid in respect of each shipping bill shall be credited to the bank account of the exporter.</span></span></p>