Regularization of IGST refund: payment of IGST and compensation cess with interest and reassessment permits refund relief. Where inputs were initially imported under concessional customs notifications without payment of IGST and Compensation Cess, subsequent payment of IGST and Compensation Cess along with interest together with reassessment of the Bill of Entry by the jurisdictional Customs authority will mean that refund of IGST claimed on exports is not to be treated as contravening the bar in sub rule (10) of rule 96 of the WBGST Rules, in light of the retrospective Explanation clarifying that benefits are not deemed availed where IGST and Compensation Cess have been paid.