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

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?
Replies (3)
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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