IGST refund for exported goods denied for missing Rule 96A LUT/bond; rejection set aside, claim remanded for reconsideration.

IGST refund for exported goods denied for missing Rule 96A LUT/bond; rejection set aside, claim remanded for reconsideration.Case-LawsGSTRejection of IGST refund for exported goods solely on the ground that the exporter had not furnished bond/LUT prior to

IGST refund for exported goods denied for missing Rule 96A LUT/bond; rejection set aside, claim remanded for reconsideration.
Case-Laws
GST
Rejection of IGST refund for exported goods solely on the ground that the exporter had not furnished bond/LUT prior to export under Rule 96A of the CGST Rules was held unsustainable because the governing circular clarifies that non-furnishing of LUT/bond is not an incurable or strictly mandatory defect and may be accepted ex post facto depending on

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