Direct Export ITC Refund

Respected Experts. As per my request, my client is exporting [mango pulp] directly for which the raw material is purchased locally and gets 12% ITC.

Direct Exports without payment.

Now he is claiming refund of ITC through Form RFD-01.

The GST officer refused to give a 100% refund, instead saying that he would refund only the FOB value or the invoice value, whichever is lower.

- Invoice value [value of goods, freight value, insurance all included]

-FOB value [goods value only]

I humbly request you to help me to get 100% refund.