https://www.scconline.com/blog/post/2021/11/09/can-refund-of-the-igst-paid-on-the-imported-goods-be-demanded-when-there-is-no-intention-to-take-release-of-goods/
CESTAT | Can refund of the IGST paid on the imported goods be demanded when there is no intention to take release of goods? Tribunal answers