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

Input Tax Credit entitlement: IGST on imported inputs may be utilised or refunded under deemed export or zero-rated export routes.
IGST paid on imported inputs is eligible as Input Tax Credit under Section 16 and may be utilised or refunded when used in zero-rated supplies. Supplies to EOU are deemed exports and refunds can be claimed by either supplier or EOU subject to documentation. Physical exports may be made under bond/LUT without IGST payment and refund of accumulated ITC claimed, or with IGST payment and refund claimed via shipping bills. Double recovery for the same input is prohibited and appropriate procedural choice and compliance are required.