CBEC issues clarifications on export refund issues; Delay in LUT submission condonable

CBEC issues clarifications on exports related refund issues; Inter alia clarifies processing of claims through amendment through Table 9 of GSTR-1, exports without LUT, refunds in case of exports after specified period of 3 months from date of invoice, issuance of deficiency memos, requirement of self-declaration for non-prosecution, refund of transitional credit, discrepancy between values of GST invoice and shipping bill / bill of export, refund of taxes paid under erstwhil...