GST Refund of Input Service denied in case Export of Goods without payment of Tax - Goods and Services Tax - GST

Dear Experts, The compnay is 100% export oriented, no domestic sale. The compnay majorly exports goods outside india. GST officer has denied the Refund of accumulated ITC on input services such as consultancy services availed for accounting and other matters as these input services are not linked with export of goods. GST Rules allows refund of Input and Input Services without any condition. Further, as compnay only exports goods / services therefore all inward supplies are related to exports only. Officer is asking for case laws that ITC on Input Services are allowed in case of Export of Goods. Kinldy help