REFUND ON DEEMED EXPORT

Which amount is refunded to supplier of deemed export if receipient doesnt take ITC .... is it IGST Paid on deemed export or Unutilised ITC on Inputs Used in making supplies ??

Is such supply is Turnover under rule 89(4A) which is not included in adjusted total turnover ??

If we received supplies as deemed exports & availed ITC on it , we will get refund of that ITC. do we have to exclude such ITC while calculating NET ITC ??