Refund under GST

Refund is not depend on Tax rate its on Tax Amount.

Please refer section 54(3)(ii) of CGST Act, refund can be claimed,

''where the credit has accumulated on account of RATE OF TAX on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council'