An EOU unit had imported a machinery on which no Custom duty was paid. The unit had used the machinery for few months and had exported a part of the machinery from where it imported and the left over was scrapped and was passed on to DTA unit. At the time of passing on the goods to DTA unit, EOU unit had paid customs duty and IGST treating it to be import of machinery. Now, EOU unit wants to take refund of IGST paid while passing on the scrap to DTA
Is EOU eligible to claim refund of IGST paid ?
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