Refund Application across multiple periods

ravi teja (articleship) (81 Points)

09 December 2019  

Hi.. 

Kindly give solution to this practical scenario 

Let,ITC Balance as end of FY 2018-2019 = 9 lakhs

ITC Balance as end of Tax Period April 19 to August 19 = 35 Lakhs 

When claiming ITC refund in case of export without payment of duty...shall I have to compulsorly claim first 9 Lakhs from FY 2018-2019 and balance 29 Lakhs from FY 2018-2019

Or

simply file a nill refund for FY 2018-2019 and claim full 35 Lakhs for FY 2019-2020(April19-August19)...(because I may have used closing 9 Lakhs ITC of FY 2018-2019 ending balance and balance at end of August 2019 May arosed due to current year inward supplies)