IGST refund regularisation when import IGST and compensation cess are later paid and entries reassessed restores refund eligibility. Where inputs were initially imported without payment of IGST and compensation cess under specified customs notifications, but the importer subsequently pays IGST and compensation cess with interest and obtains reassessment of the Bill of Entry by Customs reflecting such payment, the IGST refunded on exports shall not be regarded as contravening sub rule (10) of rule 96 of the CGST Rules; field formations must publicize the clarification and report implementation difficulties.