Based on representations and to ensure uniformity in the implementation of the refund provisions relating to export of goods and services, the Central Board of Excise and Customs (Board) has issued Circular No. 37/11/2018 – GST dated March 15, 2018 to clarify various aspects relating to processing and sanction of refund claims.
The Board had earlier issued Circular No. 17/17/2017 – GST dated 15 November 2017 and Circular No. 24/24/2017 – GST dated 21 December 2017 clarifying a broad range of issues relating to processing of refund claims.

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