Can unutilized ITC be given refund, in case goods Exported outside India are subjected to export duty?

Can unutilized ITC be given refund, in case goods Exported outside India are subjected to export duty?
Question 3
Bill
Refunds
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. Can unutilized ITC be given refund, in case goods Exported outside India are subjected to export duty?
Ans. Refund of unutilized input tax credit is not allowed in cases where the goods exported out of India are subjected to export duty – as per the second proviso to Section 54(3) of CGST/SGST Act.
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