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IGST Refund on Export product, Goods and Services Tax - GST

Issue Id: - 118992
Dated: 20-2-2024
By:- Mathi Bharathi

IGST Refund on Export product

  • Contents

Dear Sir

We have Imported the raw material by Advance Authorisation for exports.

At that time of Exports we paid the IGST by mistake and refund the same from customs.

Now GST /customs insist to repay the IGST refund under wrong availment under rule 96 (10) of GGST 2017. Please advice that we need refund or not

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Posts / Replies

Showing Replies 1 to 4 of 4 Records

Page: 1

1 Dated: 21-2-2024
By:- Pradeep Reddy


IGST refund should be repaid to the Customs authorities along with interest as the exporter of goods (who used AA scheme is not eligible for IGST refund)

2 Dated: 22-2-2024

Dear querist,

After thorough study of "Advance Authorisation" in Foreign Trade Policy and Procedure of refund claim in CGST Act read with IGST Act and CGST Rules and Customs Act, I am of the view that this issue is worth fighting. 'Advance Authorization' and Rule 96 (10) of CGST Rules are not an hindrance here.. IGST was paid which was not required to be paid. Hence such refund claim falls in the category of "excess payment of IGST by mistake". In other words, "Any Other Category"

This is altogether different refund claim wherein Rule 96(10) cannot create bottleneck. In order to get fair justice and relief, you require penetrative study of all the relevant notifications in this context. Too much hard work is required indeed.

It is worthwhile to mention that sometimes SCNs are issued to save one's skin.

3 Dated: 25-2-2024
By:- Shilpi Jain

You could also consider paying IGST on the imported goods. Though this will also be with interest.

Another way is to challenge the rule 96(10) itself

4 Dated: 25-2-2024
By:- Shilpi Jain

This provision is already under challenge is certain courts

Page: 1

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