Exporter’s Refund Rejection Quashed By Delhi High Court- Date Of LUT Timing Held Irrelevant

Alkesh Tacker HUF Vs Union of India & Ors. (Delhi High Court) The Hon’ble Delhi High Court in Alkesh Tacker HUF v. Union of India & Ors., [W.P.(C) 2486 of 2025, dated August 12, 2025] set aside rejection of refund of unutilized Input Tax Credit (“ITC”) worth Rs. 10.05 lakhs on zero-rated exports. The Court held that the Department’s ground that the Letter of Undertaking (“LUT”) was filed “after exports” was specious and untenable, since actual exports commenced only post filing of LUT. The Court reiterated that refund claims on zero-rated supplies, governed by Rule 89 o...