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of <h1>Clarification on IGST Refunds for Exporters Using Duty-Free Imports: Compliance with Rule 96(10) of WBGST Rules, 2017.</h1> The circular addresses the regularization of IGST refunds in cases where exporters initially imported inputs without paying integrated taxes and compensation cess, utilizing benefits under specific customs notifications. If these taxes and cess are later paid with interest, and the Bill of Entry is reassessed by Customs authorities, the refund of IGST on exports will not be considered a violation of rule 96(10) of the WBGST Rules, 2017. This clarification aims to ensure uniform application of the law and addresses queries from field formations and the trade industry regarding such scenarios.
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