GST Refund under Inverted Duty Structure without Export

Dear Sir/Madam,

One of client would like to apply for GST Refund on Inverted Duty Structure (Without Export)

Goods are at @ 5%, input Goods are at 18%.

I Would like to know the , is the GST Department issuing refunds under this under Inverted Duty Structure (Without Export).

Some of my friends saying that they are issuing GST refunds.