GST Refund matter

my client make Direct export of good outside India in July the said good is detained outside india say UK custom authority before reaching main location due some documents validation expired
we had claimed refund in month of Aug
Good detained outside india never returned back to India the said good destroy at UK Board we have issued credit note against same export in month of March
Now department issue notice to asking pay back excess refund claimed
whether we need pay back excess refund claimed
any case in support of this
Replies (3)
Quick Summary
A client made a direct export of goods in July, but they were detained and subsequently destroyed by UK customs due to document issues. A GST refund was claimed in August. The department is now requesting repayment of the excess refund, even though the goods never returned to India and a credit note was issued in March. The discussion explores whether the repayment is necessary and if there are any supporting legal precedents.

At the moment it can be defended. But after finance act 2021 becomes applicable the realisation will become mandatory.
Yes agree with CA Altarmush.
presently it's prescribed in Rule 96(B) & this rule is without any Section/Act.
Agreed with Pankaj sir

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