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 refund or neutralisation on imports under advance licence for inputs used in zero-rated exports or EOU supplies (Secs 16, 54) If IGST was paid on import under an advance licence and those imported inputs are used in goods that are exported or supplied to an EOU, the IGST paid can be refunded or neutralised because such supplies are treated as zero-rated exports. Exports may be effected under a LUT (to avoid paying IGST at export) or by paying IGST and later claiming refund; supplies to an EOU are also zero-rated if made under the prescribed procedure. Unutilised input tax credit arising from inputs used in exports is refundable. Procedural compliance (filing export documentation, LUT or payment, refund/ITC claims and prescribed forms) is essential to obtain refunds or claim ITC.