https://www.taxtmi.com/forum/issue?id=118581 DTA unit imported inputs from an SEZ unit under Advance Authorization without paying IGST and later filed the shipping bill for IGST refund; customs rejected it, requiring filing under LUT since IGST was not paid. Advisers refer to rule 96(10) and advise regularising by paying IGST and cess via reassessment of the Bill of Entry (not only TR-6) and following the circular on the pre-import condition. en-us Sat, 10 Jun 2023 14:11:17 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118581 DTA unit imported inputs from an SEZ unit under Advance Authorization without paying IGST and later filed the shipping bill for IGST refund; customs rejected it, requiring filing under LUT since IGST was not paid. Advisers refer to rule 96(10) and advise regularising by paying IGST and cess via reassessment of the Bill of Entry (not only TR-6) and following the circular on the pre-import condition. Discussion-Forum Customs Sat, 10 Jun 2023 14:11:17 +0530 https://www.taxtmi.com/forum/issue?id=118581