FOB value u/r 89(4)(c)

Shailesh mulam (48 Points)

26 July 2022  
as per notification 10/22, new delhi dtd.5/07/2023

For calculating refund FOB value declared in shipping bill should be taken as Export of goods.

but adjusted turnover not clarify in notification.

Therefore my question is,
for calculating refund amount, in adjusted turnover freight and insurance amount should be added??

please clarify..