IGST credit/refund of excess import paid by manually challan.

[MANISH PARMAR]

Dear experts,

We need help on below mentioned issue for IGST credit/refund of import.

I had paid Excess import duty with interest by manually challan against advance Authorisation licence (DEEC).

How can we credit/refund of IGST?

please suggest and kindly share with us reference

Manish Parmar

[KASTURI SETHI]

Excess amount of duty paid cannot be retained by the Govt. You are to file refund claim within time limit. In this situation, in my view you are required to file refund claim with jurisdictional Customs office where the duty has been deposited along with the documentary evidence.

[YAGAY andSUN]

Deposition of GST through manual challans are not allowed. Either you need to avail refund or need to take ITC. But seek refund only.