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 challanagainst 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.

AI Summary

Excess IGST Paid via Manual Challan: File Refund Claim with Customs Office; Manual Challans Not Permissible for GST Payments. A query was raised regarding the process for obtaining a refund or credit for excess IGST paid via manual challan in relation to an advance authorization license. One response advised that the government cannot retain the excess duty paid, and a refund claim should be filed with the jurisdictional Customs office, accompanied by relevant documentation. Another response noted that GST payments through manual challans are not permissible, suggesting that the claimant should either seek a refund or claim Input Tax Credit (ITC), with a preference for seeking a refund.