Refund under IGST head

Shailesh mulam (48 Points)

29 October 2021  
sir,
I have claimed refund on account of export of goods with out payment of tax under IGST head of Rs. 123678/-.
dept. has rejected refund application, due to following reasons.
as per working
ITC eligible:-
IGST:- 23678/
CGST:- 50000/-
SGST:- 50000/-
Total:-123678/-
only refund allowable to me 23678/-
is it correct ? ITC under CGST & SGST 100000/- can not eligible to me u/s 49(6)
please clarify any reply.
thanks.