https://www.taxtmi.com/forum/issue?id=113734 Refund of accumulated ITC for exports under LUT may be unavailable where inputs did not suffer duty (for example, goods under advance authorisation imported prior to GST). If inter unit supplies led to ITC availed but payment was not made within the prescribed period, the department can require reversal of ITC with interest and withhold or deny refund until payment; issuing a show cause notice and raising a demand in such circumstances is a legitimate enforcement action. en-us Mon, 14 May 2018 00:14:15 +0530 Thu, 23 Jan 2025 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113734 Refund of accumulated ITC for exports under LUT may be unavailable where inputs did not suffer duty (for example, goods under advance authorisation imported prior to GST). If inter unit supplies led to ITC availed but payment was not made within the prescribed period, the department can require reversal of ITC with interest and withhold or deny refund until payment; issuing a show cause notice and raising a demand in such circumstances is a legitimate enforcement action. Discussion-Forum GST Mon, 14 May 2018 00:14:15 +0530 https://www.taxtmi.com/forum/issue?id=113734