Refund of excess GST Input due rate difference

Sahil Ahuja (Accountant) (73 Points)

14 April 2020  
ABC is using difference categories of inputs for manufacturing. It's input are taxed at 5,12,18%. But 70% inputs are taxed at 5%. Output of it are taxed at 5% only. It have accumulated input tax due to rate difference. Can ABC claim refund of GST?