Question27:

Whether refund can be sanctioned for input credit  in spite of the fact the registered person made zero rated supply without payment of IGST Tax WITHOUT TAKING LUT? The matter is the registered person did not apply for LUT before those Zero rated supply as required under IGST ACT, CGST Rules and Circulars. What is the procedure under law to deal with such application? 

 Answer
For claiming refund of accumulated ITC on account of Export of zero rated supply exporter needs to file refund claim in application FORM GST RFD-01A online. Download this application and submit as manual filling of Refund application along with other documents prescribed in the form. LUT was required to be furnished before effecting export. Since this has not been done department may impose penalty for not following export procedure .But refund claim being fundamental right can't be rejected for technical lapses Before effecting export in future you may advised your client to get the LUT accepted from the department before exporting goods or services .
(REPLY dt.28/02/2018)