IGST export refund clarification allows regularization when earlier exempt imported inputs are later taxed with interest. Clarification is issued on regularization of refund of IGST paid on exports where inputs were initially imported without payment of integrated tax and compensation cess under the specified customs exemption notifications, but later the importer pays those taxes with interest and gets the Bill of Entry reassessed. In such cases, the benefit of the notifications is treated as not having been availed for the purpose of rule 96(10) of the APGST Rules, 2017, and the refund of IGST on exports is not considered to be in contravention of that sub-rule.