https://www.taxtmi.com/forum/issue?id=110696 Exporter exported without renewing LUT, subsequently reversed duty in RG23A Part II, paid interest, notified authorities and obtained fresh LUT. The exporter holds ARE-1 signed by the officer, shipping bills, bill of lading and proof of foreign exchange. Discussion treats the lapse as procedural: with complete export proof rebate support may be available, but entitlement and any penalty are subject to adjudicating authority's discretion and record particulars such as manner of reversal and timeliness of entries. en-us Thu, 28 Jul 2016 12:10:41 +0530 Thu, 23 Jan 2025 15:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110696 Exporter exported without renewing LUT, subsequently reversed duty in RG23A Part II, paid interest, notified authorities and obtained fresh LUT. The exporter holds ARE-1 signed by the officer, shipping bills, bill of lading and proof of foreign exchange. Discussion treats the lapse as procedural: with complete export proof rebate support may be available, but entitlement and any penalty are subject to adjudicating authority's discretion and record particulars such as manner of reversal and timeliness of entries. Discussion-Forum Central Excise Thu, 28 Jul 2016 12:10:41 +0530 https://www.taxtmi.com/forum/issue?id=110696