You have performed job-work for a domestic party. The service of job-work is not exported. I doubt if job-work service is mentioned in the authorisation as the service through export of which the export obligation can be fulfilled. So, I do not think such service rendered in India to an exporter can be considered for discharge of export obligation against your EPCG authorisation. I may add that the export obligation can be fulfilled through export or goods or services that require the use of and thus have a nexus with the capital goods imported under the EPCG scheme and mentioned in the authorisation as export product or service.
We removed the export goods from our factory under LUT without payment of IGST in March 2018. Since we couldn’t export the goods physically within 90 days, we paid IGST with interest in June 2018. Thereafter, we physically exported the goods under the same invoice in April 2019. Now, we want to claim rebate of IGST on such export. How can we get a refund?
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As per Section 54(1) of the CGST Act, 2017, any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed. So, you may follow the procedure prescribed under Rule 89 of the CGST Rules, 2019 and claim refund.