Input tax refund doubt

The information you have provided is not adequate to provide a thorough answer. Sec-54 of CGST Act which relates to Refund allows refund of ITC paid on Inputs & Capital Goods (Plant & Machinery) but not on Input Services. For your query, this section is relevant.

Now question is whether the Assesee is engaged in wholly exempted supply only because if that's the case, Refund of ITC is not permissible. If the Assessee's business was previously taxable and has now become wholly exempt, Section-18 will apply whereby ITC after adjusting any previous balance will relapse and once again no refund will be available.

@ Venkateswararao ji
If you are exclusively/ fully engaged in supply of exempted Goods, than you are not required to take GST registration.
If you already taken GST registration, than as you are supplying exempted Goods only, than you can not claim ITC of Input and capital Goods used for Supply of exempted Goods.
So, Questions of refund doesn't arises as ITC itself is not allowed for exempted Goods.

@ venkat ji
if the person into export he can claim the refund.
even if the supply exempt

Exempt goods don't attracts to claim ITC on them...... Bcz u have not pay and tax while purchase of such expemt goods