5.15 Goods/ Services when purchased, were taxable & liable to GST, but at the date of its Exports, it is either wholly exempt or NIL rated. Even in such a case, refund of unutilised ITC is available, as such exports are zero-rated supplies as per section 16(1)(a) of IGST Act, as provided u/s 54(3)(i) of CGST Act, relating to refund of tax.  .......