An exporter exported goods on payment of IGST and received refund of the IGST paid. However, subsequent to the export, the goods were returned back to India by the customer due to quality issues. The exporter cleared the goods without payment of import duty under the re-export option by furnishing a bond and then re-exported the goods under LUT. In the meanwhile, the exporter paid back through DRC-03, the IGST refund received, as he thought that since the goods were sent back, he had to pay back the IGST refund received. Was the exporter right in paying back the IGST refund received ? Can the exporter now apply for refund of the IGST paid through DRC-03? Kindly share your views .