Refund in case of export of exempt goods

can refund of input tax credit available when outpost product exported is exempt from GST??
Replies (2)
No you can't even take input on your inward supply if your outward supply is Exempted, you have to reverse the ITC on your inward supply
sir can you please explain this with the help of legal provisions??
can you please give reference of any section or rules or any notification supporting your opinion sir?

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