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    <title>IGST REFUND ELIGIBLE TO SEZ</title>
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    <description>SEZ units may claim refund of IGST paid on goods exported under the CGST refund framework. Refund entitlement depends on meeting procedural requirements and proper invoicing for export transactions. Administrative practice varies: some offices reject claims arguing issuance of IGST-payable invoices to SEZs was incorrect, while others grant refunds, so claimants should ensure compliance with refund documentation and procedures.</description>
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      <description>SEZ units may claim refund of IGST paid on goods exported under the CGST refund framework. Refund entitlement depends on meeting procedural requirements and proper invoicing for export transactions. Administrative practice varies: some offices reject claims arguing issuance of IGST-payable invoices to SEZs was incorrect, while others grant refunds, so claimants should ensure compliance with refund documentation and procedures.</description>
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      <law>GST</law>
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