Erroneous refund of IGST paid on Export from EOU

This query is : Resolved

CA Subramonian Moothathu (Querist)
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28 December 2020 A Private limited company registered as 100% EOU exported its products and claimed refund of IGST paid during November 2018. Now the department is asking for paying back the amount refunded.
1.How can this be rectified ?
2.If Payment of IGST has to be made along with interest, can the company take credit of the tax amount paid through DRC-03?
3.While making payment of IGST through DRC-03,Can the available input tax credit be utilised,or is cash payment compulsory?

Lekhraj sood

Lekhraj sood (Expert)
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28 December 2020 If they are asking to refund the refund then they should reject the refund claim.When claim is rejected the ITC claimed as refund will be credited to your ITC ledger. You have to make cash payment.