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Refund of accumulated ITC in case of export under LUT, Goods and Services Tax - GST

Issue Id: - 113734
Dated: 14-5-2018
By:- BalKrishan Rakheja
Refund of accumulated ITC in case of export under LUT

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Q1 Export was made in the month of July 2017 under advance authorisation scheme and also availed ITC in respect of goods purchased during the month of JULY 2017 whether I can claim refund of unclaimed ITC for the period of JULy 2017 in case I exported the goods under advance authorisation licence .The goods under advance authorisation were imported prior to GST regime and the same were used for export in the month of July 2017.

Q2. Our is a company having two unit i A & B in different state and engaged in the manufacturing same goods in both unit. The A unit purchased the goods from their unit B which is situated in another state on the IGST. A unit availed and utilized the ITC for the goods purchased from B. No payment of goods (including IGST) was made by A to B and more than 180 days lapsed. Whether deptt can ask for reversal or cn deny for ITC if payment not made by A to B.

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Showing Replies 1 to 6 of 6 Records

1 Dated: 14-5-2018
By:- YAGAY and SUN

Reply to Q1 : In our view since the inputs had not suffered duty therefore refund of accumulated ITC may not be available.

Reply to Q2: Yes department may ask to reverse the ITC along with Interest and after you make payment then you can avail it again.


2 Dated: 15-5-2018
By:- Ganeshan Kalyani

Reply to query 2: In case of different factory of the same company there is no payment done for transaction done between them. In such case it is difficult to comply the payment provision.


3 Dated: 15-5-2018
By:- BalKrishan Rakheja

Please refer to Querry No.2. Now the department is going to issue SCN in case of refund of accumulated ITC which was accumulated due to export under LUT , as we have not paid the payment to our other manufacturing unit as per povisions of ITC. Whether deptt's contention is correct?.


4 Dated: 15-5-2018
By:- Ganeshan Kalyani

As per provision in GST Act the department 's contention seems appropriate .


5 Dated: 16-5-2018
By:- YAGAY and SUN

Yes, Department has legitimate right to issue SCN and raise Demand along with interest.


6 Dated: 16-5-2018
By:- BalKrishan Rakheja

Thanks everyone for their valuable opinion.


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