REFUND OF IGST UNDER EPCG LICENSE

[SURYAKANT MITHBAVKAR]

We have manufactured and supplied Capital Goods (Pharma Machinery) with IGST to our customer who has issued invalidation letter under EPCG License.

Now our customer is not ready to pay IGST amount stating that we have to apply for refund of IGST with the GST department.

Can we apply IGST refund with GST department since it is not EOU supply. If yes give us notification for our reference.

AI Summary

IGST refund for deemed export under EPCG: eligibility where goods manufactured from supplied capital goods are exported.
IGST paid on supply of capital goods to an EPCG authorisation holder can be claimed as refund under deemed export provisions where eligibility turns on export of goods manufactured from the capital goods rather than export of the capital goods themselves. Administrative guidance including the GST circular and Rule 89(1) procedures clarify refund mechanics. The supplier filed an online refund application, received RFD-08 and must submit RFD-09 as an online reply but cannot locate the RFD-09 option on the GST portal, creating a procedural compliance problem.