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Refund of accumulated ITC in case of export under LUT when 95% inputs (imported) received under advance authorisation

Goods and Services Tax - Started By: - BalKrishan Rakheja - Dated:- 13-6-2018 Last Replied Date:- 14-6-2018 - I imported the inputs under advance authorization before GST implementation. we use 95% imported inputs for manufacturing finished goods and .....

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..We exported the finished goods under LUT without payment of GST in the month of July 2017 for obligation under advance authorization and submit the refund claim under GST for unutilised accumulated ITC . The Department is denying on the ground that .....

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