TaxTMI 
TaxTMI 
TaxTMI 
Sir,
We have paid IGST on import of goods from Malaysia, but due to quality issues we have rejected the material, is it possible for us to get refund of IGST paid on imports
Regards,
Bhupesh Dand
Payment of IGST in Import of Goods
Bhupesh Dand
Refund Possible for IGST on Rejected Imports with Re-Export: Follow Section 74, Customs Act 1962 for 98% Duty Refund. A user inquired about obtaining a refund for IGST paid on imported goods from Malaysia that were rejected due to quality issues. One respondent explained that a refund is possible if the goods are re-exported, requiring the filing of a Bill of Export. Another advised claiming a drawback under Section 74 of the Customs Act, 1962, after re-exporting, which involves reversing the ITC of IGST and obtaining certification from the GST Range Officer, allowing for a 98% refund of duties paid. A circular was also recommended for further guidance on the matter. (AI Summary)