Refund of accumulated Input tax credit for Export of services

Simran Katyal (Chartered Accountant) (182 Points)

30 August 2020  

In case of refund of accumulated ITC for export of services, suppose we are applying for refund of July 2020, however we find out that there was some invoice for inwards supplies of April 2020 for which we have not claimed the refund while filing of refund application for April 2020.

Will we be able to claim refund for that input invoice with application of July 2020 refund?
The refund application of April 2020 was already filed & refund was sanctioned too.

Kindly provide your valuable views on the same. Also please quote relevant provisions of law if any.