GST related query.............

Supplier Registered Person ABC, has collected tax @ 18 % ( CGST 9 % and GST 9 % ) and hsn code 4403 on such sale from the Recipient and filed returns and paid taxes accordingly during the period F.Y. 2019-20 . Now, he came to know that correct tax rate is applicable @ 5 and hsn code is 4401( CGST 2.5 % & SGST 2.5 % ) and there is excess payment of tax of 13 % during above situation, time limit for issuing credit note /debit note is Expired, receipent is also claimed input on such excess gst paid, recipient action on claiming input on such excess 13 % is correct?