I have been visiting Spain from India. I have made some purchases at El Corte Ingles, Barcelona and have the VAT Refund form (Cash Option).

I am flying back to India via Paris (Barcelona - Paris - India).

Where do I claim my tax refund In Paris or in Barcelona Airport.
Where should I get my customs stamped In Paris or in Barcelona.

If in Paris, any Idea where is the customs counter and the Refund counter.

Thanks in Advance for all answers / clarifications.

There's no simple answer.

The general rule is that this needs to be done when you exit the EU, and you need to show Customs officials the unused goods you're exporting. BUT most countries make an exception in the case of your taking a same-day connecting flight with through-checked baggage, in which case you show the goods to a Customs official at the airport where the bags are checked in, and get him to stamp the papers.

HOWEVER, flights between Schengen countries (like your flight from Barcelona to Paris) don't necessarily use airport terminals with Customs staff. Providing government officials to cover every likely journey permutation is far too expensive for European taxpayers to tolerate, and you might find it's simply not possible to reclaim your tax.

Assuming you're merely changing planes in Paris, your best bet is to start with looking for Customs officials at Barcelona. It's absolutely essential that Customs see the goods, and see that they're unused.