Refund for capital goods

 we can understand that Section 16 of IGST Act, 2017 entitles the person making zero-rated supplies to claim a refund of the input tax credit on inputs, input services, and capital goods. However, Section 16 of the IGST Act, 2017 provides that refund shall be claimed in accordance with Section 54 of the CGST Act, 2017 or the rules made thereunder.