ITC & refund eligibility

Pardeep Garg (CA-Final Student) (801 Points)

01 July 2020  
A person is importing broom on payment of IGST under RCM. And selling the same in domestic market.
The sale is nil rated as tax rate on such sale is 0%.

Whether ITC is eligible under RCM for the same.
If yes, can we claim refund is ITC?