How to surrender IGST – Goods Exported on payment of IGST.

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Goods exported on payment of IGST. IGST amount received by us. The goods lost in transit. Kindly help me how to surrender the amount of IGST?
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whatisgoodservicestax Detail
goods value Rs100000 IGST 18000
Export on payment of IGST.
RS 18000/- already received as refund. Now the goods lost in transit. customs asks to surrender the IGST RS 18000/-
I don't know how to surrender that amount.
File DRC 03 online on portal

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