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Consequences of Goods exported without LUT Certificate/ Export Oriented Unit Bond

This query is : Resolved 
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(Querist)
11 August 2023 Dear All,

Please guide us on this issue.

One of our new clients has exported goods without LUT Certificate/ Export Oriented Unit Bond since FY - 2021-22. He has filed GST returns in export invoices with taking "Without of payment of tax". He has an electronic credit ledger balance of around Rs.16 lacs.

Please let us know what are the consequences of this and guide us on how to rectify it.

Many Thanks,
Virag Shah.

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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
12 August 2023 It's only procedural lapse which can be condoned on case to case basis.
File manually LUT with condonation application.

Moreover, it's also clarified by the department vide para 44 of circular no.125/2019 dated 18.11.2019 that the officer can condone the delay in filing LUT and he can proceed for refund.

Further, there are several judgement of SC and HCs stating substantial benefits cannot be denied based on a procedural lapse.
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