Clarification in respect of refund claim by recipient of Deemed Export Supply

From the above, it can be seen that there is no restriction on recipient of deemed export
supplies in availing ITC of the tax paid on such supplies when the recipient files for refund
claim. The said restriction has been placed by the Circular No. 125/44/2019-GST dated
18.11.2019.

Sources:

• gov.in
• hindubusinessline.com