Ahmedabad: The Directorate General of GST Intelligence has unearthed a scam in which exporters from the National Capital Region (NCR) allegedly availed Goods and Services Tax refund of Rs 400 crore in connivance with units in Gujarat’s Kandla Special Economic Zone, an official said on Tuesday. A DGGI release said the scam was centred around low grade tobacco products like scented ‘zarda’ (partially fermented tobacco) and filter ‘khaini’ (chewing tobacco) procured at Rs 50-350 per kilogram being exported to Kandla SEZ units at Rs 5000-9000 per kg. The exporters then claimed Rs 400 crore refund of accumulated ITC, the release said, adding the conspiracy was hatched by 20 export firms from NCR and some units located in Kandla SEZ in Gandhidham in Kutch district. “The modus operandi indicates a huge over-valuation, to the extent of 3000 per cent, of the market value of goods exported to the SEZ and claiming of refund of Input Tax Credit through fraudulent means,” the release said. The DGGI has identified over 25 suppliers in Assam, Bihar, Delhi, Haryana, MP and UP who, without supply of goods, issued fake invoices of more than Rs 1000 crore to the exporters to facilitate refunds.