https://www.taxtmi.com/forum/issue?id=117067 Recipient paid IGST on capital goods under the EPCG scheme classified as deemed export but had nil IGST ledger and sufficient CGST/SGST credits; RFD-01 enforces head-wise balance checks based on statement 5B, preventing substitution of IGST claims with CGST/SGST. Deemed export refund rules permit recipient claims subject to undertakings that ITC was not availed and that supplier has not claimed refund, and procedural compliance under relevant circulars and notifications is required. en-us Fri, 05 Mar 2021 19:17:12 +0530 Thu, 23 Jan 2025 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117067 Recipient paid IGST on capital goods under the EPCG scheme classified as deemed export but had nil IGST ledger and sufficient CGST/SGST credits; RFD-01 enforces head-wise balance checks based on statement 5B, preventing substitution of IGST claims with CGST/SGST. Deemed export refund rules permit recipient claims subject to undertakings that ITC was not availed and that supplier has not claimed refund, and procedural compliance under relevant circulars and notifications is required. Discussion-Forum GST Fri, 05 Mar 2021 19:17:12 +0530 https://www.taxtmi.com/forum/issue?id=117067