Doubt regarding the refund claim of ITC paid on RCM basis

 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.
Replies (2)
Quick Summary
A business paying GST on freight charges under Reverse Charge Mechanism (RCM) due to having an exempt output is questioning if they can claim a refund for this paid ITC. The general consensus is that such a refund is unlikely to be claimable under Section 54 of the GST Act, as it only permits refunds in specified circumstances not typically covering this scenario.

I think refund cannot be claimed in this case.

REfund is available only in specified cases under section 54 so not available in this case.

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