https://www.taxtmi.com/highlights?id=105416 Exported goods are zero-rated, but incorrect classification of IGST in the non-zero-rated field of FORM GSTR-3B can block the Rule 96 automated Customs refund. Where IGST is paid again in the correct zero-rated field and the automated refund relates only to that later payment, the original payment may be claimed as separately identifiable excess tax through FORM GST RFD-01 with a transaction-level reconciliation. The claim must establish double payment, the payment actually refunded, and absence of prior adjustment or duplicate benefit. Article 265 prohibits retention of tax not legally due, while Section 39(9) does not permit retrospective revision of the original return; the remedy is an excess-payment refund, not return amendment. en-us Sun, 25 Oct 2026 14:05:22 +0530 Sun, 25 Oct 2026 14:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105416 Exported goods are zero-rated, but incorrect classification of IGST in the non-zero-rated field of FORM GSTR-3B can block the Rule 96 automated Customs refund. Where IGST is paid again in the correct zero-rated field and the automated refund relates only to that later payment, the original payment may be claimed as separately identifiable excess tax through FORM GST RFD-01 with a transaction-level reconciliation. The claim must establish double payment, the payment actually refunded, and absence of prior adjustment or duplicate benefit. Article 265 prohibits retention of tax not legally due, while Section 39(9) does not permit retrospective revision of the original return; the remedy is an excess-payment refund, not return amendment. Highlights GST Sun, 25 Oct 2026 14:05:22 +0530 https://www.taxtmi.com/highlights?id=105416