Synopsis "It is seen that a considerable number of exporters have been facing difficulties in getting their IGST refund sanctioned either due to lack of facility to amend GST 3B return or bona-fide clerical/human errors while filing the documents," the CBIC said. Agencies The extension will overcome the problem of refund blockage by allowing refunds subject to undertakings The Central Board of Indirect Taxes and Customs (CBIC) has extended the time limit for sanction of pending integrated goods and service tax (IGST) refunds, in cases where records have not been transmitted on the portal due to mismatch in outward supplies returns and input tax credit.