REFUND - EXPORT LUT SALES - Without Payment of Tax

This discussion addresses how ABC Pvt Ltd, an overseas business, can claim a refund of Input Tax Credit (ITC) on export sales made under Letter of Undertaking (LUT) without paying tax. Key documents required include export invoices, shipping bills, and HSN codes. Reference to Circulars 125 and 135 is advised for a comprehensive list of documentation needed for the refund application, with a mention of potential physical hearings.