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    <description>Export to a Special Economic Zone under a Letter of Undertaking may require correction of a tax invoice if excise duty was mistakenly shown. Whether an excise invoice was prepared and whether duty was paid controls the remedy. If an excise invoice reflects nil duty under LUT, the taxpayer may correct the tax invoice copy and adjust VAT on the original goods value.</description>
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      <description>Export to a Special Economic Zone under a Letter of Undertaking may require correction of a tax invoice if excise duty was mistakenly shown. Whether an excise invoice was prepared and whether duty was paid controls the remedy. If an excise invoice reflects nil duty under LUT, the taxpayer may correct the tax invoice copy and adjust VAT on the original goods value.</description>
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      <law>Central Excise</law>
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