LUT NOT FILED

[Deepak D]

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

AI Summary

LUT filing delay: refunds of unutilized input tax credit should not be denied when exports occurred and proceeds received.
Delay in furnishing a Letter of Undertaking (LUT) for zero-rated exports may be condoned and ex post facto acceptance permitted where exports have been effected and export proceeds received; such procedural lapse should not alone justify denial of a refund of unutilized input tax credit. Authorities may allow offline filing of LUT if the portal does not permit it and may levy penalties, but the substantive benefit of zero-rating should remain available provided revenue protection is not compromised.