https://www.taxtmi.com/forum/issue?id=115636 Refund of accumulated ITC for continuous exports under Advance Authorization depends on whether exports made under LUT to fulfil Advance Authorization obligations can be treated for accumulated ITC refund. One position requires only export proof and bank realization certificate for refund; another contends such exports are disallowed by the department. An alternative view is that accumulated ITC can be claimed under Rule 89, whereas exports cannot be routed via the paid-tax refund route under Rule 96 when goods were imported under Advance Authorization. en-us Fri, 08 Nov 2019 08:38:51 +0530 Thu, 23 Jan 2025 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115636 Refund of accumulated ITC for continuous exports under Advance Authorization depends on whether exports made under LUT to fulfil Advance Authorization obligations can be treated for accumulated ITC refund. One position requires only export proof and bank realization certificate for refund; another contends such exports are disallowed by the department. An alternative view is that accumulated ITC can be claimed under Rule 89, whereas exports cannot be routed via the paid-tax refund route under Rule 96 when goods were imported under Advance Authorization. Discussion-Forum GST Fri, 08 Nov 2019 08:38:51 +0530 https://www.taxtmi.com/forum/issue?id=115636