Calculation of refund

One of my party is mfg. concern.It has a purchase at a rate of 5% and some minor percentage amount is on 12%.It has a sales at a rate of 5%.As per normal scene it is visible that it is not covered under inverted tax structure but as per circular 125 of cgst it is clarified that we can claim refund.So it should be considered as a inverted or not?