Refund on export made with payment of tax

This discussion addresses the possibility of claiming a refund for tax paid on exports when a LUT bond was not used. It clarifies that if inputs were purchased at the full GST rate and exports were made with IGST payment, a refund is generally possible. However, if inputs were procured at a lower rate (e.g., 0.1%) and exports were made without a LUT bond, it constitutes a violation of regulations.