https://www.taxtmi.com/circulars?id=67803 Where inputs were initially imported under customs exemption without payment of IGST and compensation cess but the importer subsequently pays IGST and compensation cess with interest and secures reassessment of the Bill of Entry by jurisdictional customs authorities, the IGST refunded on exports will not be regarded as contravening the refund bar; the Explanation clarifies that benefit of the exemption is not deemed availed if IGST and cess are paid and only basic customs duty exemption remains. en-us Fri, 13 Sep 2024 00:00:00 +0530 Thu, 19 Sep 2024 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67803 Where inputs were initially imported under customs exemption without payment of IGST and compensation cess but the importer subsequently pays IGST and compensation cess with interest and secures reassessment of the Bill of Entry by jurisdictional customs authorities, the IGST refunded on exports will not be regarded as contravening the refund bar; the Explanation clarifies that benefit of the exemption is not deemed availed if IGST and cess are paid and only basic customs duty exemption remains. Circulars GST - States Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67803