recipient of deemed export

[ajay chharia]

purchased capital goods under EPCG scheme by paying IGST as recipient of deemed export . At the time of claiming refund with in relevant period the balance in IGST is nil whereas sufficient credit balance is available under cgst and sgst individually , but on submitting RFD-01A , it shows as there is no sufficient balance hence application not accepted. question is can`t I claim refund from cgst or sgst when igst is paid on deemed export . last column of application that igst has been paid on deemed export is filled automatically as it is linked with GSTR-1 of the supplier.

pl. reply

AI Summary

Refund of tax on deemed exports: IGST-paid claims face head-wise ledger constraints though CGST/SGST credits exist.
Recipient paid IGST on capital goods under the EPCG scheme classified as deemed export but had nil IGST ledger and sufficient CGST/SGST credits; RFD-01 enforces head-wise balance checks based on statement 5B, preventing substitution of IGST claims with CGST/SGST. Deemed export refund rules permit recipient claims subject to undertakings that ITC was not availed and that supplier has not claimed refund, and procedural compliance under relevant circulars and notifications is required.