Availment of ITC of differential IGST paid post customs scrutiny and notice

Jayanta Bandyopadhyay (246 Points)

25 July 2024  

Kolkata customs during scrutiny raised wrong classification of imported goods after 1 year. Similar import was earlier done properly. But this time,CHA made mistake and customs rightly raised demand. We paid differential igst without Demur. Can we get ITC? 

Is it restricted by virtue of SEC 74 129 130 etc?