https://www.taxtmi.com/forum/issue?id=119516 Repayment of the IGST refund was appropriate where returned goods were cleared for re export under bond and re exported under LUT; no refund of the IGST repaid through DRC 03 is available. The exporter may claim refund of unutilised input tax credit under the statutory refund provisions, must pay interest on the IGST amount repaid under the provisions governing interest on tax/erroneous refunds, and may adjust or utilise ITC attributable to the exported inputs for future exports with payment or domestic supplies. en-us Tue, 14 Jan 2025 21:27:51 +0530 Thu, 23 Jan 2025 14:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119516 Repayment of the IGST refund was appropriate where returned goods were cleared for re export under bond and re exported under LUT; no refund of the IGST repaid through DRC 03 is available. The exporter may claim refund of unutilised input tax credit under the statutory refund provisions, must pay interest on the IGST amount repaid under the provisions governing interest on tax/erroneous refunds, and may adjust or utilise ITC attributable to the exported inputs for future exports with payment or domestic supplies. Discussion-Forum GST Tue, 14 Jan 2025 21:27:51 +0530 https://www.taxtmi.com/forum/issue?id=119516