https://www.taxtmi.com/forum/issue?id=115752 An exporter who remits IGST at a higher rate may obtain an online refund of the IGST actually paid, since Customs processes refunds for IGST remitted. However, voluntary overpayment is legally improper; authorities may treat excess payment as an attempt to encash input tax credit and pursue recovery with interest and penalty, exposing the exporter to assessment and litigation. en-us Sun, 08 Dec 2019 17:24:27 +0530 Thu, 23 Jan 2025 15:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115752 An exporter who remits IGST at a higher rate may obtain an online refund of the IGST actually paid, since Customs processes refunds for IGST remitted. However, voluntary overpayment is legally improper; authorities may treat excess payment as an attempt to encash input tax credit and pursue recovery with interest and penalty, exposing the exporter to assessment and litigation. Discussion-Forum GST Sun, 08 Dec 2019 17:24:27 +0530 https://www.taxtmi.com/forum/issue?id=115752