I am a manufacturer of refined oil and during the process deoiled cake is produced as a by product which is also taxable .A Portion of the de oil cake is also used to manufacture cattle feed, which is exempted. Due to accountant mistakes the ITC was reverse section 17(2)on proportional basis rather than procedure late down by rule 42 due to which excess ITC was reverse .Can this excess ITC be refunded by the authorities,or is there any provision to claim the refund in such matters of excess reversed ITC?