Refund to the exporter (with payment of tax) from central excise and balance amount from where

We are purchasing raw materials for Rs. 80,00,000 out of which Rs. 50,00,000 were bought at the tax rate of 5% and rest Rs. 30,00,000 for 18% GST.

Purchase of Raw Material

Amount              =            Rs. 30,00,000                                  Amount              =              Rs. 50,00,000

CGST @ 9%        =            Rs. 2,70,000                                    CGST @ 2.5%     =              Rs. 1,25,000

SGST   @ 9%        =            Rs. 2,70,000                                    SGST @ 2.5 %    =              Rs. 1,25,000

Total                    =            Rs. 35,40,000                                  Total                    =              Rs. 55,00,000

Now, we process the goods and convert them into finished goods which is under the category of 5% GST.

Export of goods                              :-                          Rs. 1,00,00,000

IGST @ 5%                                      :-                          Rs.5,00,000

Total                                                 :-                          Rs. 1.05,00,000

The IGST paid at the time of export is being refunded by the Custom .

Details of the Tax Credit

Total Tax Paid on account of purchases                =            Rs. 7,90,000

Refund received by custom                                     =            Rs.(5,00,000)

Balance Amount                                                         =            Rs. 2,90,000

Now, the question is that , from whom the exporter will be getting the excess amount of tax.

And , how the exporter can get the same and from which department either CUSTOM or GST Department.