Gst refund

Dear All, please go through the below points 

Purchase from - A on 5th December 2019

Name of Item     Oty        Value              input IGST             Total Value 

copper                 1         1,10,000               19,800                1,29,800

And the same material in same condition sold to a Exporter ( i: e B) on 15th December 2019 under as per Notification No. 40/2017-Central Tax (Rate 0.05%) as below stated invoice  

Name of Item     Oty        Value              output CGST (0.05%)          output SGST (0.05%)               Total Value 

copper                 1         1,30,000                         65                                       65                                  1,30,130

Now my query is, can i eligible to claim refund for this excess inputs..?? and what is the procedure. 

thanks in advance.