Rcm paid on freight but outward supply is exempt. Is refund be claimed?

Reply— No, refund is Not allowed of accumulated balance of ITC available in credit ledger.

Refund of accumulated input tax credit (available in credit ledger) can be claimed u/s 54 of CGST Act,2017only either in case of export of goods or service without payment of tax or in case of Inverted duty structure.If taxpayer is Not eligible to claim refund of the accumulated ITC, adjust it against outward tax liability if any. In case of Exempted outward supply, No refund of ITC can be claimed.