Refund of RCM for exporter

If am an exporter can I claim refund of RCM paid for GTA,  Job work or any other ( Not the RCM of import of service ).

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Quick Summary
This discussion explores whether exporters can claim a refund of Reverse Charge Mechanism (RCM) paid on services like GTA or job work. It references a tribunal observation regarding Section 142(3) of the GST Act, which allows for refund applications of CENVAT credit to be processed under previous laws. The key question is whether this provision extends to RCM paid by exporters.

The Honorable Tribunal observed that as per Section 142(3) of GST Act, an assessee can file the application, claiming refund of the amount of CENVAT credit after the appointed day and that the said application shall be disposed of by the authorities in accordance with the erstwhile statute.

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