Numinous Impex (I) Pvt. Ltd vs The Commissioner Of Customs on 8 April, 2022
said Schedule in
columns (4) and (5) refer to the total drawback
(Customs, Central Excise and Service Tax
component put together) allowable and those
appearing ... like GSTIN, SB number, Invoice
number etc. match between GSTN and Customs
databases. This code implies that the Shipping
Bill is ripe for inclusion