GST refunds under rule 89(4B) and 89(4)

[Prabhakar Jebakumar]

Dear all.. I am an exporter of fabrics making zero rated sales without payment of tax. I have made export of goods under Advance Authorisation and normal exports with LUT. I have utilised common inputs and input services to export normally and also under AA. I have filed refund under 89(4B) for the exports made with advance authorisation with the formula prescribed under rule 89(4). Also, I have applied proportionate refund for exports under LUT for the common inputs. Can I claim refund of the common input tax credits both under rule 89(4B) and 89(4). As common credits are used, I have included the same ITC availed for refunds u/r 89(4B) in the net ITC calculation for refunds u/r 89(4) also.. Eg. I have ITC of Rs 1lakh related to input. The same Input is used in both normal exports and exports under AA scheme.. hence I have applied refund both u/r 89(4B) and 89(4) by including RS. 1lakh in net ITC calculation as it is a common input . Is it right as rule 89(4) says ITC availed for refunds u/r 89(4) should be excluded from net ITC calculation.. Or I should fully exclude the ITC availed for refund in 89(4B) for net ITC calculation u/r 89(4).Kindly clarify.. Thanks in advance.

AI Summary

GST refund allocation: allocate common input tax credit to AA refunds and exclude it from net ITC for LUT refunds.
Exports under advance authorisation and exports under LUT are separate transactions with refund entitlement for each, but any common ITC allocated to supplies refunded via the advance authorisation route must be excluded from the "net ITC" calculation when claiming a proportionate refund for LUT exports; allocate common credits to the AA-type mechanism and remove those amounts from the net ITC base for the LUT refund claim.