Refund application for re credit of ITC through PMT-03

The refund application RFD 01A filed in 2018-19, but some of the amount has been rejected by the department.
Against the said rejected. RFD 01B were issued by the department and due to technical glitches, PMT03 could Not be issued.

Now the taxpayer has applied RFD 01 in any other category, to re credit through pmt-03,which was due in 2018-19
However, the department has re credited the same in in 2021, But, review is of the opinion the the said refund is time bar.
Kindly eleborate, weather the said ITC amout re credit through PMT 03 is right, or otherwise.