Refund of excess ITC

My assesse is doing the textile business.he purchase the grey fabric.then do dyeing .printing and embroidery work and then sells as a saree or as dress materials. The gst rate on purchase of grey fabrics is 5% and gst on finished product is also 5% .but the packing materials like boxes. cartoons attracts gst rate 12 and 18% .so can he get refund of excess ITC accumulated due to differences in gst rates of packing materials and gst rate of finished product?