How to avail input tax credit of IGST paid through manual TR-6 Challans as duty on debonding of capital goods in STPI/ SEZ - Goods and Services Tax - GST

Dear Members, Please guide me on how to avail input tax credit of IGST paid through manual TR-6 Challans as duty on debonding of capital goods in STPI/ SEZ which were imported duty free originally. I am not sure whether TR-6 is a document prescribed for payment of customs duty and can be considered a valid document as per Rule 36 of CGST Rules . I have came across Customs Circular no. 16/2023 (https://taxinformation.cbic.gov.in/view-pdf/1003163/ENG/Circulars) relating to similar incremental IGST payment scenario and availment of ITC/ Refund. I request you to please elaborate the detailed procedure to follow to get the BOE reassessed and get the BOE data flowing from ICEGATE or ICES to GSTN portal and how to make the challan payment. Thanks and Regards, CA. Shivam Agrawal [email protected]