Refund of IGST paid on exports and Export under Bond scheme - ...
Circulars Customs
August 3, 2017
Refund of IGST paid on exports and Export under Bond scheme - refund of unutilised input tax credit (ITC) or IGST paid - For the option (b), the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India
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