Refund of gst paid

Dear Sir,

My friend is working in an Electronic Manufacturing Co.,

The Co., has to file the Form Tran 1 within 90 days (ie., within Sept.,) by covering the available "C" Forms.

For unavailable 'C' Forms, the Co., has to pay the Tax.

The Doubt is that Can the Co., claim the Refund of Tax( ie what has been paid for unavailable "C"Forms) after collecting the "C" Forms by submitting the Revised / the Corrected Tran 1? and if so, What is the Time Limit?

Please kindly help me

Thanks