Refund of unutilised ITC on zero rated goods - Export LUT without payment of duty

Rajesh Kumar (ghf) (76 Points)

17 July 2020  
Registered person has claimed 80000 ITC in GSTR 3B of FY 2019-20. But GSTR 2A has 120000 ITC . Can he make a refund claim of Rs 120000/-?