Regarding GST LUT Bond

AMBER (Student) (160 Points)

19 October 2023  
Good Morning Evening,
A dealer have submitted Letter of Undertaking for export sales without IGST for Financial Year 2023-24.
1) Now he is exporting by charging IGST and he is getting refund regularly .
2) He also intends to make sales to SEZ by charging IGST in order to get fast refund of ITC.
Sir, in both cases (export & SEZ) can he charge IGST ( when he has already submitted LUT) ?