REFUND - LUT - Without Payment of Tax

This discussion focuses on the documentation required for ABC Pvt Ltd, an overseas business, to claim a refund of Input Tax Credit (ITC) on goods and services exported without payment of tax. Experts are asked to provide guidance on the necessary documents, with suggestions including Shipping Bills, Export Invoices, purchase bills for exported goods, logistics invoices, and reference to GST Circulars 125 and 135 for a comprehensive list.