If you're exporting goods under LUT with zero-rated supplies and also receiving a duty drawback, you are generally eligible to claim a refund of your unutilised Input Tax Credit (ITC). It's important to note that the distinction between 'lower' and 'higher' duty drawback rates was discontinued from October 1, 2017.
29 October 2021
As we r exporting goods under lut and doing zero rated supplies and we are receiving duty drawback too , so can we are eligible for itc refund .pls guide