{"id":74637,"date":"2025-12-23T07:59:05","date_gmt":"2025-12-23T02:29:05","guid":{"rendered":""},"modified":"2025-12-23T07:59:05","modified_gmt":"2025-12-23T02:29:05","slug":"igst-refund-for-exported-goods-denied-for-missing-rule-96a-lut-bond-rejection-set-aside-claim-remanded-for-reconsideration","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74637","title":{"rendered":"IGST refund for exported goods denied for missing Rule 96A LUT\/bond; rejection set aside, claim remanded for reconsideration."},"content":{"rendered":"<p>IGST refund for exported goods denied for missing Rule 96A LUT\/bond; rejection set aside, claim remanded for reconsideration.<br \/>Case-Laws<br \/>GST<br \/>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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95331\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74637","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74637"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74637\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}