Itc refund claim by sez

Dear Pep Consultancy,

Yes . They can claim refund, notification 56/2019 clarifies , refer Statement 4A.

No .... if supplier (DTA) is claiming refund for the same then Sez cannot claim Refund (refer 3rd Provisio under Section 54(3) of CGST Act) .
So if Supplier files refund application RFD01 with Statement 4 in term of Notification 56/2019 CT (R) , then Sez cannot file refund for the same under statement 4a.

Moreover In term Notification 15/2017- Integrated Tax (Rate)
Sez are Exempted to pay IGST charged by Supplier (DTA) on Bill