Goods Exported without renewal of LUT

[Asked by Guest]

Dear Experts,

We are the manufacturer of Pharmaceuticals products.We have the LUT certificate to do export without payment of duty .Due to unawareness of Excise rules we did not renewal the LUT after completion of one year validity and also we did some export without renewal of LUT. After came to our Knowledge we informed the range and Division and as per officers instruction i have reversed the Duty amount in our RG23A Part II Register as well as paid the interest amount and submit a letter to Division.Finally we applied a fresh LUT for our future export .

Now my question is for that non renewal of LUT export i have all the documents like , ARE-1 , Shipping Bill , Bill of Lading .Now can i claim that reversed duty amount with help of this document.

Thanks in advance

P.Pushparaj.

AI Summary

Export without valid LUT may still support rebate claim if export proof and foreign exchange receipt exist, subject to adjudication.
Exporter exported without renewing LUT, subsequently reversed duty in RG23A Part II, paid interest, notified authorities and obtained fresh LUT. The exporter holds ARE-1 signed by the officer, shipping bills, bill of lading and proof of foreign exchange. Discussion treats the lapse as procedural: with complete export proof rebate support may be available, but entitlement and any penalty are subject to adjudicating authority's discretion and record particulars such as manner of reversal and timeliness of entries.