Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess

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....ORY OF DELHI DEPARTMENT OF TRADE & TAXES VVAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 (POLICY BRANCH) No. F.3(577/GST/Policy/2024/2034-43 Dated: 04/10/2024 Circular No. 27/2024-GST of State Tax (Ref. Circular No. 233/27/2024 GST of Central Tax) Sub :- Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cas....