Whether GST paid on capital goods used to manufacture goods exported under LUT can be claimed as refund?

This specific query arises because following two provision of the GST Act and Rules.

1. Section 16(3) of the IGST Act, 2016 provides that a registered person making zero rated supply shall be eligible
to claim refund
under either of the following options, namely:––
(a) he may supply goods or services or both under bond or Letter of Undertaking,
subject to such conditions, safeguards and procedure as may be prescribed, without
payment of integrated tax and claim refund of unutilised input tax credit;
2. Rule 89(4) of CGST Rules, 2017 provides the formula for refund of unutilised ITC on zero rated supply wherein
definition of "Net ITC" is as follows.
"Net ITC" means input tax credit availed on inputs and input services during the relevant period other
than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both."

The IGST Act use the words "unutilised input tax credit" whereas CGST Rules use the word "input tax credit on inputs and input services". Due to this contradiction my query arise whether or not refund of GST paid on capital goods used to manufacture goods exported under LUT can be claimed as refund?

Hi Friends,
I am a B.Com Graduate. Pass out on 2013. I started my articleship on 09/03/2015 in chennai and got termination on 20/10/2015 (ie after 8 month). Then i joined in a firm in kerala on 01/02/2016 and terminated from there on 07/03/2016 (ie 1 month). The reason for theses termination is not because of the firm. It is because of some personal problems. Ist termination is because of ill health. I am not able to stay there in chennai due to some health issues. Second termination is because of my marriage. I have to relocate from Thrissur to Kochi. Now I am in Kochi. I did not join for articleship. i am 27 now. Is it possible for me to start again my carrier in this age.Also i did not write any exams yet. Pls guide me to continue my studies. i am not interested in any other course.

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