TaxTMI 
TaxTMI 
As per Rule 89(4A) of CGST Rules, in the case of supplies received on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dt. 18.10.2017 i.e. supplies which are treated as deemed exports, the receiver of such goods cannot consider these supplies received while filing refund claim of unutilized ITC on account of continuous exports. Is my understanding correct? If not what is the correct interpretation? Experts views please.
Refund of accumulated ITC
22 Nov 2019 
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Deemed export supplies: receiver cannot include them when claiming refund of unutilized input tax credit; supplier may claim instead.
Refund for supplies treated as deemed exports may be claimed either by the recipient or by the supplier where the recipient does not avail input tax credit and furnishes an undertaking permitting the supplier to claim the refund. Therefore, recipients should not include deemed export supplies when claiming refund of unutilized input tax credit for continuous exports if the supplier is to claim the refund, since inclusion may trigger departmental verification whether the supplier has claimed the same refund. (AI Summary)
Refund for supplies treated as deemed exports may be claimed either by the recipient or by the supplier where the recipient does not avail input tax credit and furnishes an undertaking permitting the supplier to claim the refund. Therefore, recipients should not include deemed export supplies when claiming refund of unutilized input tax credit for continuous exports if the supplier is to claim the refund, since inclusion may trigger departmental verification whether the supplier has claimed the same refund. (AI Summary)