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

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.