Dear Sir/Madam, We are the Manufacturers of Rice Mill Machinery and Exported Machines to the Different Countries. During the Financial Year 2020-21 we had Exported a few Machines without payment of Tax, but by oversight, we forgot to File the LUT for the same FY 2020-21. Now the LUT filing is also not available on the Portal.
We had applied for the GST refund of unutilized ITC, the officer is denying the whole refund because of nonfiling of LUT.
Request you to let me know any judgments/caselaws or circulars available with respect to the above issue to claim the GST refund.
Thanks
GST Refund Denied for Rice Mill Machinery Exporter Due to Late LUT Filing; Procedural Lapses in Focus A manufacturer of rice mill machinery exported machines without paying tax during the financial year 2020-21 but failed to file the Letter of Undertaking (LUT) due to oversight. As a result, the GST officer denied their refund claim for unutilized input tax credit. Respondents in the discussion highlighted that procedural lapses, such as delayed LUT filing, should not result in refund denial if the goods were indeed exported and proceeds received. It was suggested that the manufacturer could file the LUT offline and pursue the matter legally, as the government's approach to exports is generally lenient. (AI Summary)
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