Can SEZ Unit Avail ITC & Claim Refund

Yes. You can claim ITC and get the refund of the same.

Sir there is one condition on ITC availment. Since you are registered as an SEZ, supplies made to you by any supplier will be treated as 'zero- rated supply' in terms Sec 16 of IGST act. Therefore your supplier is likely to file a refund claim on supplies made to you. You can avail Itc only if your counter supplier does not files a refund claim.