https://www.taxtmi.com/forum/issue?id=116226 Refund of unutilised input tax credit is available where zero-rated exports are made under a Letter of Undertaking and inputs were received on which the supplier availed a supplier notification benefit; the credit for those inputs and the proportionate credit for other inputs and input services used in making such exports shall be granted. The entitlement to claim unutilised ITC refund under LUT is not restricted by the supplier notification benefit, whereas claiming refund of tax paid on exports follows separate restricted provisions. en-us Wed, 22 Apr 2020 16:29:08 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116226 Refund of unutilised input tax credit is available where zero-rated exports are made under a Letter of Undertaking and inputs were received on which the supplier availed a supplier notification benefit; the credit for those inputs and the proportionate credit for other inputs and input services used in making such exports shall be granted. The entitlement to claim unutilised ITC refund under LUT is not restricted by the supplier notification benefit, whereas claiming refund of tax paid on exports follows separate restricted provisions. Discussion-Forum GST Wed, 22 Apr 2020 16:29:08 +0530 https://www.taxtmi.com/forum/issue?id=116226