Cess paid on purchase of car.

A motor car has been purchased in June 2023 and the vendor collected cess on the same. The cess amount reflects in ITC ledger under 'Cess'.
Can we çlaim refund of the same or set it off against outward liability of tax other than cess? We will never have any sales on which we will require to collect cess. So don't know how to utilize the cess in ITC or what to do with it.