https://www.taxtmi.com/caselaws?id=779527 Refund of unutilised input tax credit under Rule 89 of the CGST Rules in respect of exports made without payment of tax under LUT was sought to be challenged before the SC. The Court declined to interfere with the refund order because of the low tax effect, while expressly keeping the question of law open. The disposal leaves the underlying legal issue on entitlement to such refund under export transactions without payment of tax unresolved. en-us Mon, 22 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779527 Refund of unutilised input tax credit under Rule 89 of the CGST Rules in respect of exports made without payment of tax under LUT was sought to be challenged before the SC. The Court declined to interfere with the refund order because of the low tax effect, while expressly keeping the question of law open. The disposal leaves the underlying legal issue on entitlement to such refund under export transactions without payment of tax unresolved. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779527