IGST refund regularization permitted when IGST and compensation cess are later paid and imports reassessed by Customs. Where inputs were initially imported without payment of integrated tax and compensation cess under specified customs notifications but the registered person subsequently pays IGST and compensation cess with interest and obtains reassessment of the Bill of Entry by Customs, the IGST refunded on exports to that exporter shall not be considered to contravene sub rule (10) of rule 96.