Can I take IGST Credit on Bill of Entry filled twice for single invoice at two different Port

[NISHANT SHAH]

Dear All,

I have query in respect of IGST Paid by my client on two Bill of Entry filled at two different port on same invoice.

One B/E filled at nhava sheva and second at ahmedabad custom due to mistake on part of our CHA. Now, we paid IGST at both place as required by law for filling B/E at both location. Now, is it advisable to get refund from one custom port where i paid IGST wrongly or can i credit of both from my output gst liability?

I can take refund but it is too time consuming at department level and there are harassment also from custom official also for this since my client faced this issue earlier also at the time of double payment of custom duty by mistake where they have refunded as after 1 year and that too after giving bribe.

Please suggest me better option.

AI Summary

Duplicate IGST payment cannot be claimed as output credit; refund from customs is the correct remedy.
Duplicate payment of IGST on a single invoice due to two Bills of Entry cannot be claimed twice as input tax credit; the correct remedy is cancellation of the erroneously filed Bill of Entry and filing a refund claim under the Customs Act, submitting original documents to the jurisdictional customs office and pursuing interest or escalation if refunds are delayed.