ITC On capital goods

yes you can claim ITC on capital goods in the year of purchase if you have not calimed depreciation on tax component of gst. 

Time limit for avaling itc as per section 16(4) will be date of furnishing gst annual return(31st december) or 20th october of next FY which ever is earlier. 

refund of itc cannot be claimed I said the limit regarding the aviailment of itc