Exporters in dilemma for recovery notices of GST refund

After a short lull, exporters have started receiving notices for wrong availment of  GST refund  on exports.  The said recovery notices run into crores of Rupees. Fact is exemption from payment of  IGST  has been availed by the importers at the time of import as per Advance Authorization Scheme. Exporters after consuming the said goods during manufacture have exported the…