GST cess refund

As per Circular 45/19/2018, :

The registered person making zero rated supply 
of aluminum products under bond or LUT may claim refund of unutilized credit including 
that of compensation c ess paid on coal. 

Hence if you are exporting your finished material (Aluminium), then only you are liable to claim Refund on cess from Credit Ledger (section 54) 

thank you so much for your reply, but may I know that balance accumulated cess due to inverted tax structure will be allowed for refund after refund against export

yes offcourse....