We are engaged in the manufacture of exempted excisable goods for export. We availed input stage rebate used in the manufacture of exported goods. How would our case be dealt under GST law if our supply remains an exempt supply?

Under IGST law a person engaged in export of
goods which is an exempt supply is eligible to avail input
stage credit for zero rated supplies. Once goods are exported,
refund of unutilized credit can be availed under Section
16(3)(a) of IGST Act, 2017 and Section 54 of the CGST Act,
2017 and the rules made thereunder.