REFUND OF GST

No you cannot , the refund can allow only in following condition
.. Export of goods or services.
• Supplies to SEZs units and developers
• Deemed exports
• Refund of taxes on purchase made by UN or embassies etc.
• Refund arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court.
• Refund of accumulated Input Tax Credit on account of inverted duty structure

• Refund of pre-deposit

So if you fall under any of above condition then refund is allowed

SIR,
PLEASE CLEAR
THAT
WE ARE A MANUFACTURER AND PURCHASE RAW MATERIAL @ 28 AND 18% AND SALE OUR PRODUCT @ 5%.BY SUCH TYPE AFTER ADJUSTING ITC THERE IS A HUGE AMOUNT OF ITC CREDIT IN GST LEDGER.
NOW
MAY I CLAIM FOR CREDITED ITC .
IF YES HOW TIMES IN A YEAR .

Yes ,.. you can take refund under Inverted Tax Structure, file RFD 01 on portal online

Note : if you are dealing in Rail Locomotives HSN 8601 to 8608 then cannot claim refund , as per notification 5/2017