Reund of gst paid on exports without applying the lut

This query is : Resolved

CA Nikhil Arora (Querist)
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25 February 2019 Dear All

I have a query regarding the refund on gst paid on export without applying the LUT on the following matters -:

1. Is the assesse is entitle to claim the ITC paid on the inputs ? Is the output tax paid on the export is eligible to be setoff from ITC

2. How the refund is applied ?

Thanks In Advance

CA ANUBHAV

CA ANUBHAV (Expert)
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25 February 2019 ITC paid on inputs will not be allowed to be refunded back in case goods are exported after payment of tax as such ITC will be adjusted from output tax liability and output tax liability will be refunded back..

No need to apply for such refund as GST returns filed will be deemed application for refund provided you have punched correct information in your returns..