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<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Yes. Section 54(3) of the CGST Act, 2017 provides for refund of any unutilised input tax credit of inputs and input services at the end of any tax period except where</span></span></p>

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	<li style="text-align: justify;"><span style="font-size:14px"><span style="color:#474747">i) the goods exported out of India are subjected to export duty; or</span></span></li>
	<li style="text-align: justify;"><span style="font-size:14px"><span style="color:#474747">ii) the exporter claims drawback of CGST or refund of IGST paid on such export.</span></span></li>
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