refund

4. For refund of GST in case on inverted duty structure, refund is applicable only for inputs. No refund on input Services and capital goods.

As


Section 54 CGST
ii] where the credit has accumulated on account of rate of tax on INPUT being higher than the rate of tax on output supplies [other than nil rated or fully exempt supplies], except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council

In above the "INPUT" as per section 2(59) Inputs means any Goods other than capital goods used or intended to be used by supplier in course or furtherance of business.

So no refund on unutilised itc in respect of capital goods & services

Refund of ITC on account of Inverted Duty Structure u.s 54(3) of CGST Act is not allowed in respect of  GST paid on  Capital Goods and Input Services. Job work through other person ,services availed for testing of equipments and GST paid for getting consultancy is not entitled to refund.