Export refunds procedures clarified: LUT delays may be condoned, documentation and valuation rules specified for processing refund claims. Clarification on export-related refunds: drawback of basic customs duty does not bar refund of unutilised input tax credit; drawback in respect of central tax bars refund of central tax credit but not State/UT or integrated tax. Table 9 in FORM GSTR-1 may be used to rectify prior-period invoice/shipping bill details and must be considered when processing zero-rated refunds. Net ITC excludes transitional credit. Exports made prior to filing an LUT may be condoned ex post facto; only one deficiency memo is permissible per refund application and refunds under existing laws must follow pre-GST procedures.
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Provisions expressly mentioned in the judgment/order text.
Export refunds procedures clarified: LUT delays may be condoned, documentation and valuation rules specified for processing refund claims.
Clarification on export-related refunds: drawback of basic customs duty does not bar refund of unutilised input tax credit; drawback in respect of central tax bars refund of central tax credit but not State/UT or integrated tax. Table 9 in FORM GSTR-1 may be used to rectify prior-period invoice/shipping bill details and must be considered when processing zero-rated refunds. Net ITC excludes transitional credit. Exports made prior to filing an LUT may be condoned ex post facto; only one deficiency memo is permissible per refund application and refunds under existing laws must follow pre-GST procedures.
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