Accumulation of Capital Goods ITC

No you cannot ...... not available.

Extra ITC lapsed?

ITC other than capital goods are utilised against export with gst but they have not taken capital goods ITC till date.
so we have Capital Goods ITC accumulated...

Is there any restriction about not using input on capital goods(at first)?

Earlier party is of the opinion that they can not avail ITC ofc capital goods so now they have accumulated ITC.

As per section 54 , refund is not available for Un-utilised  ITC on capital goods in term of export

If refund is related to unutilised inputs and input services , Is refund available A/C to S.54?

Yes, As per section 54, refund is related to unutilised ITC of input and Input service if goods are exported without GST.

In my case, goods are exported with GST so refund u/s 54 can't claim. And refund is not available for unutilised ITC on capital goods.
So there's any other option to get back of Accumulated ITC of Capital Goods?