LUT for Exports

[Asked by Guest]

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

LUT requirement for exports: furnishing LUT mandatory unless bond or duty payment; approach Commissioner for regularization.
LUT is required for duty-free exports when not exporting under bond or on payment of duty; submission of UT-1 is mandatory in such cases. Exporters may approach the Commissioner of Central Excise to regularize past exports and must ensure all proof of export is submitted within prescribed time limits, and that appropriate export returns reflect LUT-based removals.