https://www.taxtmi.com/forum/issue?id=114103 Where goods exported with an IGST refund are re imported after rejection, customs duty on re import is treated as equivalent to the IGST refunded; concessional re import for repair/reconditioning is available subject to time and re export conditions. The tax liability must be restored by issuing a credit note and reversing the input tax entries that enabled the original refund, or by paying IGST and utilising unutilised input tax credit. If the goods are re exported, relief may be sought again, but any drawback or incentives must be surrendered and banking/EDPMS/IDPMS formalities observed. en-us Sat, 01 Sep 2018 13:12:48 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114103 Where goods exported with an IGST refund are re imported after rejection, customs duty on re import is treated as equivalent to the IGST refunded; concessional re import for repair/reconditioning is available subject to time and re export conditions. The tax liability must be restored by issuing a credit note and reversing the input tax entries that enabled the original refund, or by paying IGST and utilising unutilised input tax credit. If the goods are re exported, relief may be sought again, but any drawback or incentives must be surrendered and banking/EDPMS/IDPMS formalities observed. Discussion-Forum GST Sat, 01 Sep 2018 13:12:48 +0530 https://www.taxtmi.com/forum/issue?id=114103