Doubt regarding the refund claim of ITC paid on RCM basis

Sourav Das (15 Points)

02 September 2021  
 I have a doubt regarding the refund claim of ITC paid on RCM basis. The dealer is having exempted output. He paid GST on freight charges on RCM basis. Can he claim refund of the GST paid under RCM basis as he cant claim ITC for the same.