accounting treatment of tran1 claim of excise

pulkit (student) (44 Points)

13 April 2018  
i have claimed tran1 claim of excise against my stock on 30/06 . in my books excise was not shown separate and was included in purchase account only.
now what will be the accouting treatment of the cgst refund i have received in the gst portal of tran1 in my books of account anf how it will be reflected in books