IGST refund restrictions under rule 96 (10)

Dear,

As per Notification No. 54/2018- Central Tax, Point No 3 :

1- The person claiming refund under Rule 96(10) of IGST should not have received supplies on which the benefit of Notification No. 48 has been availed.

2-Having regard to above provision, we can say that EOU & DTA  both unit fall under same GSTIN No. so it would considered for both unit that the person is taking benefits of Notification 48 and they can not take refund under rule 96(10)