LUT for Exports

[RAMU HARANAHALLY]

Sir,

We are the manufacturer and exporter of Ready Made Garmentsd under Duty Drawback Scheme since decade in BangaloreLast year in the month of July we got our unit registered under Central Excise and did some domestic orders due to less export orders.  We have filed ER  return every month declaring only domestic Invoice and values and paid duties.  Recently when I met our Superintendent, he mentioned that we should have given LUT for removal of Ex[ports and filed ERE1  return.  But I have read some where that it is not requred as per Simplified procedure under some circular etc.  Please clarify to me if LUT is mandatory or any exemption.  If it is mandatory who to regularize our past 6 months export declaration to CE.  I will be grateful to you sir for your authoritive clarification and advice.

AI Summary

Garment Exporter Seeks Clarification on Letter of Undertaking Requirement Under Duty Drawback Scheme; UT-1 Submission Mandatory A manufacturer and exporter of ready-made garments in Bangalore, operating under the Duty Drawback Scheme, sought clarification regarding the necessity of submitting a Letter of Undertaking (LUT) for exports after registering under Central Excise. They had been filing monthly ER returns for domestic sales but were informed by a Superintendent that LUT was required for exports. The response indicated that submission of UT-1 is mandatory unless exporting under bond or duty payment, and advised approaching the Commissioner of Central Excise for regularization, ensuring all export proofs are submitted within the prescribed time.