Whether to apply zero-rated VAT when settling customs duty refunds under a sales contract

We purchase goods from Company A and export them. For certain items, we receive taxable (10%) tax invoices, and accordingly, we are also issued customs duty refund certificates based on the sales contract. We agreed with Company A to pay them the customs duty refunds; however, unlike the usual practice of receiving zero-rated tax invoices for customs settlements, Company A has requested either to proceed with a taxable transaction (since the settlement is based on a taxable transaction) or to receive the payment without a tax invoice. For reference, a tax ruling I looked up (VAT, VAT 1265-1362, 1979.05.02) states: "In cases where a producer of exported goods receives goods under a Local L/C, the customs duty refund received as part of the consideration must be subject to the zero-rate, and a zero-rated tax invoice must be issued." I would like to ask the following: 1) I have confirmed that customs duty refunds are subject to the zero rate when goods are supplied under a Local L/C. I am wondering if the zero rate can also be applied to customs duty refunds when goods are supplied via a taxable tax invoice under a sales contract. 2) If we proceed with a taxable transaction, the VAT can be refunded later, but we are facing management difficulties because the actual amount refunded from customs differs from the amount paid to Company A. I am curious how other companies handle settlements in such cases.