agricultural production company

Refund of tax is possible only in these cases :

(A) Excess payment of tax due to mistake or inadvertence. 

(B) Export (including deemed export) of goods / services under claim of rebate or Refund of accumulated input credit of duty / tax when goods / services are exported.

(C) Finalization of provisional assessment. 

(D) Refund of Pre – deposit for filing appeal including refund arising in pursuance of an appellate authority’s order (when the appeal is decided in favor of the appellant).

(E) Payment of duty / tax during investigation but no/ less liability arises at the time of finalization of investigation / adjudication.

(F) Refund of tax payment on purchases made by Embassies or UN bodies.

(G) Credit accumulation due to output being tax exempt or nil-rated. 

(H) Credit accumulation due to inverted duty structure i.e. due to tax rate differential between output and inputs. 

(I) Year-end or volume based incentives provided by the supplier through credit notes. 

(J) Tax Refund for International Tourists.

Thanks Upasana for promt reply.

In my case point (g) is applicable.

I am a farmer bought a tractor for 4 lacs which included GST of 1 lac, ( input gst paid 28% - output gst 0% as vegetables exempted from gst ) Therefore I am eligible for refund in the corresponding month.

am I right in my assumption.
Thanks in advance.