If I imported goods under advance license on payment of IGST at the time of clearance and input used in export goods, I supplied to EOU unit

[Dinesh kumar]

Can I take refunds of IGST which I paid at the time of import ? 

simultaneously can I take ITC through invoice of supply to EOU.? 

or if I export goods physically then I have to export with LUT OR WHAT? 

i am confused about all these process. 

thanks in advance 

AI Summary

IGST at import is available as ITC or refund; choose one refund route for exports and deemed exports IGST paid at import can be taken as input tax credit and used for outward supplies or claimed as a refund when used for zero-rated exports. Supplies to an EOU are treated as deemed exports and refund claims may be available to either the supplier or the EOU subject to prescribed documentation and conditions. For physical exports you may export under LUT/bond without paying IGST and claim refund of accumulated ITC, or pay IGST and claim refund via shipping bills; you cannot obtain duplicate benefits, so choose the appropriate refund route for the transaction.