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 and SUN]

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

AI Summary

IGST refund available for excess import duty paid; file refund claim with jurisdictional customs using documentary evidence.
Excess IGST or import duty paid cannot be retained; file a refund claim with the jurisdictional customs office where the duty was deposited, supported by documentary evidence. Manual challans for GST deposits are not permitted as regular procedure; the available remedies are refund of the excess payment or claiming input tax credit, with a recommendation to pursue refund within prescribed time limits.