Sez refund claims

sir one of my dealer made sales to sez site he is having LTU Bond and he filled gstr1 in which sez sales shown in in B2B.without payment know he is applying for refund its not accepting what to do plz suggest.
Replies (2)
Quick Summary
A dealer made SEZ sales but incorrectly declared them as B2B in GSTR1 without payment. Now, they are facing issues applying for a refund of unutilised Input Tax Credit (ITC) related to materials purchased for these SEZ sales. The current refund application is not being accepted, and advice is sought on how to proceed.

Refund for what ???? Unutilised ITC .....
Sir for sez sales he purchased material from dealers for that itc

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