If you're making 100% export sales and filing under 'Export Without Payment of Tax' (R-1), you can indeed claim a refund for both direct and indirect expenses related to those sales. This means you can recover the Input Tax Credit (ITC) associated with your export activities.
09 July 2021
Respected Sir, If it is 100% export sales which is not taxable and R-1 is filed EXPORT WITHOUT PAYMENT OF TAX, can we claim ITC Refund on Direct & Indirect Expenses both related with export sales.