Refund of Inverted duty iF Trading and Manufacturing sales - Goods and Services Tax - GST

A pharmaceutical company is applying refund under GST for inverted duty. The company also has some sales of raw material as it is treating it as trading sales. These trading sales are not covered under inverted duty as per law. Please let us know how to compute refund in this case : 1. Whether we have to deduct trading sale from adjusted total turnover and inverted structure sale both as per the formulae provided. 2. or We continue to include trading sales in both inverted and total adjusted turnover (ignore trading effect of sale). Note : here trading of raw material and sales of manufactured goods both are chargeable to 12%.