https://www.taxtmi.com/forum/issue?id=118265 Where exports of services were effected without furnishing a Letter of Undertaking, administrative guidance permits condonation of delay and ex post facto allowance of LUT; refunds of unutilized Input Tax Credit should not be denied solely for delayed LUT filing if it is established that exports complied with the relevant provisions, subject to facts, circumstances, and procedural verification. en-us Sun, 04 Dec 2022 20:30:41 +0530 Thu, 23 Jan 2025 15:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118265 Where exports of services were effected without furnishing a Letter of Undertaking, administrative guidance permits condonation of delay and ex post facto allowance of LUT; refunds of unutilized Input Tax Credit should not be denied solely for delayed LUT filing if it is established that exports complied with the relevant provisions, subject to facts, circumstances, and procedural verification. Discussion-Forum GST Sun, 04 Dec 2022 20:30:41 +0530 https://www.taxtmi.com/forum/issue?id=118265