gst refund

[AFREEN SHAIKH]

can we take refund of IGST paid on export through ITC we export without payment of IGST and we had applied for refund of itc on purchase but our ITC refund got rejected cz it was time barred now that itc is again credited in credit ledger .. now can we charge IGST on export and pay liability through ITC and take refund of IGST ?? if yes ,What all documents are required ?? does officer later on ask GSTR-2A and other documents ?? can he reject refund on the basis that ITC refund was already rejected cz it was time barred?? Thank you

AI Summary

IGST refund: exporters may claim refund of IGST paid using eligible ITC despite prior time barred ITC refund rejection.
Exporters may claim refund of IGST paid through Input Tax Credit where the ITC is otherwise eligible; a prior time barred rejection of an ITC refund does not make the ITC ineligible. The statutory refund process requires the shipping bill (deemed refund application) and filing of returns indicating IGST paid, disclosure of exports in the prescribed sales return, portal validation of details and customs processing to electronically credit the refund to the exporter's bank account, in accordance with departmental circular guidance.