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    <title>Claiming of Refund under GST for Custom Duty paid by exporters</title>
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    <description>Basic customs duty remains outside GST and must be restored to exporters by either AIR DBK or Brand Rate Fixation. IGST on exports is generally refundable, but IGST refund is not available where the goods were sourced under Advance Authorization (AA) or the EPCG scheme.</description>
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      <title>Claiming of Refund under GST for Custom Duty paid by exporters</title>
      <link>https://www.taxtmi.com/forum/issue?id=111914</link>
      <description>Basic customs duty remains outside GST and must be restored to exporters by either AIR DBK or Brand Rate Fixation. IGST on exports is generally refundable, but IGST refund is not available where the goods were sourced under Advance Authorization (AA) or the EPCG scheme.</description>
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      <law>GST</law>
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