Vat 5% instead of 14.5%

Can any one advice regardign to Vat.

We are shoe manufactuing unit &  our sale tax office has declined in my refund order for excess vat claim of 14.5% instead of 5% & they said you are eligiable for 5% vat only agnist export goods.

Now my point is.

Can we purchase all manufactuing material in the rate of 5% vat instead of 14.5% vat from the both suppliers ( Traders / Manufacturing )