I recently bought a UN55MU7100 Smart TV which, doesn't provide me with an option to pass through audio through HDMI as is. It provides with option to turn the audio signal into DD5.1, DTS or DTS Neo. I must say TV does a horrendous job converting. I would rather have the TV to pass the audio to the receiver unmodified, as the receiver does a better job at playing audio; be it in the source format or by converting it to another format. It definitely sounds much better when receiver performs the conversion as opposed to the cheap codecs used by Samsung.

Just to add I do have the HDMI cable connected to the ARC port on TV and my receiver does support ARC. The fact that my receiver can play audio from TV proves ARC is functioning.

I didn't find the right solution from the Internet.

-References
-https://www.cnet.com/forums/discussions/how-to-get-passthrough-bitstream-audio-on-55mu7100/

-Healthcare System Video