Withholding of Refund on Export with Payment of IGST

Withholding of Refund on Export with Payment of IGST Principal Director General/Director General of Directorate General of Analytics and Risk Management ( CBIC, New Delhi can now (w.e.f. 21.07.2022) withhold refund of IGST paid on Export with payment of IGST.

Such refund can be withheld if he is of the opinion that verification of credential of the

exporter, including availment of ITC by exporter, is essential before grant of refund.