IGST refund regularisation clarified for exporters importing inputs without integrated tax or compensation cess payment. Uniform implementation is directed for regularisation of refund of IGST availed in contravention of rule 96(10) of the CGST Rules, 2017, in cases where exporters imported certain inputs without payment of integrated tax and compensation cess. The State tax administration is instructed, under section 168 of the Tripura State Goods and Services Tax Act, 2017, to follow the clarification issued by the Central Board of Indirect Taxes and Customs for consistency across field formations.