Eligibility of claiming refund in case of export of exempted goods where a person exporting such goods is engaged exclusively in the exempt supply of goods?
As per 23 (2) person exclusively engaged in the supply of exempted goods is not required to take registration and also compalsary registration u/s 24(1) is required only when there is inter state taxable supply of goods or services or both.
in the above case, there is no requirement of taking registration, as it is supply of exempted goods.
Yes you are correct the refund is available.
The provision of Section 24 can override the Section 22 of CGST , whereas the person engaged exclusively in supply Exempted goods is cover under Section 23 & moreover in term of Circular 45/19/2018 GST which clarify that the Zero Rated supply of Exempted goods does not require furnishing of LUT ,so if the Exempted goods is exported , the IGST is not applicable.
So the applicability of Section 24 of mandatory Registration do not invoke.
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