https://www.taxtmi.com/article/detailed?id=15897 Belated furnishing of Letter of Undertaking does not automatically disentitle exporters to refund of unutilised input tax credit; where exports are genuine and undisputed, the procedural requirement of prior LUT is curable and authorities must consider CBIC circulars permitting condonation and ex post facto acceptance before rejecting refund claims. en-us Tue, 17 Feb 2026 07:31:14 +0530 Tue, 17 Feb 2026 07:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15897 Belated furnishing of Letter of Undertaking does not automatically disentitle exporters to refund of unutilised input tax credit; where exports are genuine and undisputed, the procedural requirement of prior LUT is curable and authorities must consider CBIC circulars permitting condonation and ex post facto acceptance before rejecting refund claims. Articles Goods and Services Tax - GST Tue, 17 Feb 2026 07:31:14 +0530 https://www.taxtmi.com/article/detailed?id=15897