Pre-import condition compliance alters IGST and compensation cess liability; claimants may seek refund or input credit upon application. Imports failing the pre-import condition under the Advance Authorization scheme are liable for IGST and Compensation Cess; affected importers may apply to the jurisdictional commissioner for refund or input tax credit, subject to case-by-case examination. Ports must permit reassessment by cancelling the Out-of-Charge on the Bill of Entry, accept payment against an electronic Customs EDI challan, and create a notional OOC to transmit IGST and cess details to GSTN, enabling ITC subject to CGST eligibility and refund provisions.