https://www.taxtmi.com/forum/issue?id=113866 For imported goods rejected and returned, IGST paid at import is generally addressed by taking input tax credit or by re-exporting under payment of IGST or via LUT/Bond; customs duty may be recovered through duty drawback under the Customs Act subject to time limits and applicable rates. Refund claims for customs duties require prescribed application forms and supporting documents, compliance with limitation periods, scrutiny for unjust enrichment, and administrative verification and audit steps under Section 27 and related procedures. en-us Thu, 14 Jun 2018 16:13:36 +0530 Thu, 23 Jan 2025 15:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113866 For imported goods rejected and returned, IGST paid at import is generally addressed by taking input tax credit or by re-exporting under payment of IGST or via LUT/Bond; customs duty may be recovered through duty drawback under the Customs Act subject to time limits and applicable rates. Refund claims for customs duties require prescribed application forms and supporting documents, compliance with limitation periods, scrutiny for unjust enrichment, and administrative verification and audit steps under Section 27 and related procedures. Discussion-Forum GST Thu, 14 Jun 2018 16:13:36 +0530 https://www.taxtmi.com/forum/issue?id=113866