https://www.taxtmi.com/forum/issue?id=119923 FOC samples imported attract BCD and IGST; on return the importer should claim BCD via duty drawback or export linked refund schemes by selecting the correct ICEGATE scheme code on BOE and SB, file Shipping Bills for each outward shipment matching quantities to original BOEs, and claim IGST refund through the GST refund process supported by Shipping Bills and proof of return. en-us Fri, 25 Apr 2025 11:25:19 +0530 Fri, 25 Apr 2025 11:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119923 FOC samples imported attract BCD and IGST; on return the importer should claim BCD via duty drawback or export linked refund schemes by selecting the correct ICEGATE scheme code on BOE and SB, file Shipping Bills for each outward shipment matching quantities to original BOEs, and claim IGST refund through the GST refund process supported by Shipping Bills and proof of return. Discussion-Forum Customs Fri, 25 Apr 2025 11:25:19 +0530 https://www.taxtmi.com/forum/issue?id=119923