GST 5% certificate issued by DSIR

As per Notification 45/2017 CT (r) , DTD 14/11/2017
Supplied to Public funded research
institution other than a
hospital or a University
or an Indian Institute of
Technology or Indian
Institute of Science,
Bangalore or a National
Institute Technology/
Regional Engineering
College

GST is @ 5%

Descripttion of Goods :

(a) Scientific and technical
instruments, apparatus,
equipment (including
computers);
(b) accessories, parts,
consumables and live animals
(experimental purpose);
(c) computer software,
Compact Disc-Read Only
Memory (CD-ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d)Prototypes, the aggregate
value of prototypes received
by an institution does not
exceed fifty thousand rupees
in financial year

 The supplier supplies goods to an organisation which has a DSIR certificate @ 5%. The rate of the good is 18%. The output rate is less than the input rate. Can he claim refund under Inverted duty credit ?