Form RFD-1 should not be filed for claiming refund of ITC

Legal Provisions
As per provisions of sub section (3) of section 16 of the integrated goods and service tax Act, 2017
A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:--
(a) The Exporter may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit, or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied
Read more at: https://studycafe.in/2018/12/form-rfd-1-should-not-be-filed-for-claiming-refund-of-itc-on-capital-goods.html