How to file gst surrender application

refund of accoumulated ITC is available only in case of inverted duty structure i.e. when rate of input is more than rate of output as a result of which the ITC keeps getting accumulated.

Yes refund of ITC is available under IDC

Refund of accoumulated ITC is available only in case of inverted duty structure.
in other case, there is no refund on surrender, it's goes lapsed.

Refund of ITC is not available except in case of inverted duty structure and zero rated supply

Yes ...

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what is sense of yes or no, just for point..

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If you are not Stop this, I have to make complaint to block your account.