Exporters using Notification No. 40/2017 benefits can't claim IGST refunds on exports per Rule 96(10), CGST Rules 2017.

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....Refund of IGST paid on export of goods - Merchant Exports - The persons who have procured goods by utilising the benefit of Notification No. 40/2017 - Central Tax (Rate) are not eligible to claim refund of the IGST paid on exports as per Rule 96(10) of the CGST Rules 2017 right from 23.10.2017, irrespective of the other transactions made by such person.....