TaxTMI 
TaxTMI 
Dear Experts
Goods were imported by paying IGST, now the material is rejected and is to be returned to the exporter overseas. How do we get refund of the IGST amount?
Do we have to export and claim IGST?
Kindly suggest
Regards | Pravin Nair
Imported Goods Returned to Overseas Party - IGST Claim
14 Jun 2018 
4 Replies 
14167 Views Asked by
IGST recovery on re-exported imports requires input tax credit or re-export under bond, with customs drawback available.
For imported goods rejected and returned, IGST paid at import is generally addressed by taking input tax credit or by re-exporting under payment of IGST or via LUT/Bond; customs duty may be recovered through duty drawback under the Customs Act subject to time limits and applicable rates. Refund claims for customs duties require prescribed application forms and supporting documents, compliance with limitation periods, scrutiny for unjust enrichment, and administrative verification and audit steps under Section 27 and related procedures. (AI Summary)
For imported goods rejected and returned, IGST paid at import is generally addressed by taking input tax credit or by re-exporting under payment of IGST or via LUT/Bond; customs duty may be recovered through duty drawback under the Customs Act subject to time limits and applicable rates. Refund claims for customs duties require prescribed application forms and supporting documents, compliance with limitation periods, scrutiny for unjust enrichment, and administrative verification and audit steps under Section 27 and related procedures. (AI Summary)