ITC REFUND

Refund of unutilized input tax credit can be claimed in the following two cases under GST: Unutilized input tax credit on zero-rated goods/services on which no payment of tax was made can be claimed as refund. Accumulation of unutilized ITC due to higher tax rate on inputs than the output supplies (other than zero-rated/exempted goods) As your cases doesn't Fall under this head, you can't claim Refund

You can not claim refund of ITC but it can be utilised to set of against your output tax liability in GST return.

No, you cannot take refund of such amount as refund is granted for such case under GST provision