Refund on Export of services without payment of tax

We have a client they are advocate.
They provide services in India & outside india also.
Now indian service are either exempt or taxable under rcm..
And for exports they have taken LUT

Now they import services also.. on which they have paid gst under rcm...
For that RCM GST paid..they want to claim refund of such ITC... Being used for zero rated supplies (exports).


So suppose..
Turnover is like..
1. India - exempt = 20000
2. India - taxable under rcm = 50000
3. Exports = 30000
Total - 100000


Itc paid on import of service under rcm - 10000


Now,
While filing GSTR3B,
We will book ITC - 10,000
And then reverse...Rs. 7000
So net itc in ecredit ledger will be Rs. 3000


What is net amount of refund which will be available in this case.. ?