Payment of igst against export of goods even there is lut

This query is : Resolved

Rajesh Langalia (Querist)
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09 January 2018 Please reply as soon as possible for the following queries
1. If a registered person pays IGST by mistake on export of goods even if there is LUT ( registered person has not shown IGST paid in Shipping Bill), Can he apply for refund of the IGST paid on export of goods ?
2. Even if there is LUT, can a registered person, on his own decision, continue to pay IGST on export of goods and claim refund of the same ? or the LUT should be surrendered as it is applicable for 12 months ?
3.What documents are required along with RFD 01A to be filed with the department manually for the purpose of claim of refund of input tax credit?

ND (Expert)
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09 January 2018 The point wise reply is as under:-
1. Yes, he can apply for refund of IGST paid on exports.
2. Yes, he can do so but he will have to intimate the concerned officer about this fact. It is advisable that LUT is surrendered if IGST is paid.
3. The list of documents required is given in Form RFD 01. Please check the list from there.

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Rajesh Langalia

Rajesh Langalia (Querist)
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09 January 2018 Thank you sir. it is learnt from Department that surrender of LUT is not required. Thanks

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