CBIC clarifies IGST Refunds allowed on Exports even after Availing Import Benefits, If IGST and Cess Paid later

The CBIC has confirmed that exporters can claim refunds on Integrated Goods and Services Tax (IGST) paid on their exports, even if they have availed import benefits like duty exemption schemes. However, the condition is that IGST and any applicable cess should be paid with interest before claiming the refund. This clarification helps resolve ambiguities that exporters faced when availing import incentives while seeking tax refunds. By addressing this issue, the CBIC aims to support exporters and ensure the smooth functioning of the refund mechanism without complicating the process.