supply made to SEZ unit without LUT

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What will be the excise liability, if we made the supply to SEZ unit in AR1 without LUT 

AI Summary

Suppliers to SEZ units without LUT must pay 12.36% excise duty, refundable through proper procedures. A query was raised regarding the excise liability for supplying goods to a Special Economic Zone (SEZ) unit without a Letter of Undertaking (LUT) using form AR1. The response indicated that the supplier must pay an excise duty of 12.36% at the time of removal. However, the supplier can claim a refund for the excise duty paid by following the appropriate refund procedures.