Exporter’s Refund Rejection Quashed By Delhi High Court- Date Of LUT Timing Held Irrelevant

Exporter’s Refund Rejection Quashed By Delhi High Court- Date Of LUT Timing Held Irrelevant https://www.taxtmi.com/article/detailed?id=15128 Refund entitlement for unutilized Input Tax Credit on zero-rated exports depends on documentary compliance; a Letter of Undertaking filed prior to the first actual export together with shipping documents suffices to establish entitlement under the CGST framework and administrative guidance, and refunds-being export incentives-cannot be denied on hyper technical grounds. Administrative rejection premised solely on alleged late filing of the LUT when exports occurred only after the LUT is factually and legally untenable and refund processing must include statutory interest, with enhanced interest applicable for further delay. en-us Wed, 24 Sep 2025 08:18:17 +0530 Wed, 24 Sep 2025 08:18:17 +0530 TaxTMI RSS Generator Exporter’s Refund Rejection Quashed By Delhi High Court- Date Of LUT Timing Held Irrelevant https://www.taxtmi.com/article/detailed?id=15128 Refund entitlement for unutilized Input Tax Credit on zero-rated exports depends on documentary compliance; a Letter of Undertaking filed prior to the first actual export together with shipping documents suffices to establish entitlement under the CGST framework and administrative guidance, and refunds-being export incentives-cannot be denied on hyper technical grounds. Administrative rejection premised solely on alleged late filing of the LUT when exports occurred only after the LUT is factually and legally untenable and refund processing must include statutory interest, with enhanced interest applicable for further delay. Articles Goods and Services Tax - GST Wed, 24 Sep 2025 08:18:17 +0530 https://www.taxtmi.com/article/detailed?id=15128