https://www.taxtmi.com/forum/issue?id=3922 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. en-us Tue, 20 Mar 2012 11:54:04 +0530 Thu, 23 Jan 2025 15:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3922 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. Discussion-Forum Central Excise Tue, 20 Mar 2012 11:54:04 +0530 https://www.taxtmi.com/forum/issue?id=3922