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Refund of Unutilized ITC Due to Export on LUT
TAs we know that the export can be done either on payment of integrated tax or without payment of tax i.e., export on LUT basis. If export is done on payment of IGST then the refund of such tax paid can be claimed. Similarly in case the export is done on payment of LUT, the exporter can claim the refund of accumulated ITC. In this article we are going to discuss in details about the procedure and the conditions for claiming the refund of unutilized ITC due to export on LUT............. Read More