Refund of unutilised ITC on zero rated goods - Export LUT without payment of duty

This discussion explores the refund of unutilised Input Tax Credit (ITC) for businesses exporting goods under a Letter of Undertaking (LUT) without paying duty. It addresses whether a business can claim a refund for the full ITC reflected in GSTR-2A, even if their GSTR-3B shows a lower amount, particularly when all outward supplies are exports. The conversation also touches upon the eligibility of specific ITC, such as transportation and telephone bills, for refund claims related to export supplies.