Pankaj Rawat (GST Practitioner) 25 April 2019
No you cannot Claim refund from ECL .
as per section 54 of CGST Act , refund can be claim on Utilised ITC from credit ledger only in case :
Export of goods or services.
• Supplies to SEZs units and developers
• Deemed exports.
• Refund of accumulated Input Tax Credit on account of inverted duty structure