Goods and Services Tax – Started By: – Praveen Nair – Dated:- 1-9-2018 Last Replied Date:- 5-9-2018 – Dear Experts,The goods are exported by paying IGST and refund was claimed against exports.Later the same material was rejected and then re-imported by paying IGST at the time of import, ITC credit has availed for the same.Query:a. Do we have to pay back IGST claimed as refund at the time of export? How to pay back?b. If the IGST is paid back, how do we claim back the IGST if the same goods is re-exported?Thank youPravin – Reply By ANITA BHADRA – The Reply = Notification No. 45/2017 – Customs; dt 30th June, 2017 covers different scenarios under which exports are made and applicable Customs Duty Payable upon Re-import of such goods. Goods ex
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