Refund of gst rcm paid in case of export through lut

Please reply Query

Suppose A Ltd. Imported raw material worth 1 Crore and cash Paid Reverse charge IGST 5% on material and 0.5% on ocean freight and takes input tax credit. After some time A Limited exported same material worth 1.5 Crore without payment of tax i.e. With LUT. Can A Ltd Claim IGST Refund on ITC accumulated due to RCM ? Is there any notification or circular ?