Dear Sir
We have Imported the raw material by Advance Authorisation for exports.
At that time of Exports we paid the IGST by mistake and refund the same from customs.
Now GST /customs insist to repay the IGST refund under wrong availment under rule 96 (10) of GGST 2017. Please advice that we need refund or not
Exporters Face IGST Refund Repayment Demand with Interest Under Rule 96(10) of CGST Rules 2017; Legal Challenge Possible An individual inquired about an IGST refund issue related to exporting goods using raw materials imported under Advance Authorisation. They mistakenly paid IGST during export and sought a refund, which customs now demands to be repaid with interest under rule 96(10) of the CGST Rules 2017. Responses varied: one advised repayment with interest, another suggested the issue is worth contesting as it involves excess payment by mistake, and a third proposed either paying IGST with interest or challenging the rule itself, noting that the provision is already under legal challenge in certain courts. (AI Summary)
TaxTMI 
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