Refund of Gst paid on Reverse charge mechanisum

The specified case is not covered under  the relevant provision of GST. However as per Sec 54(3) of the CGST Act, 2017, a registered person may claim a refund of unutilized input tax credit on account of Inverted Duty Structure (Rate of tax on Inputs > Rate of tax on Outputs & Output services). 

Tax paid under RCM is nothing but Input which we pay directly to the govt and not to the supplier and the same is available for ITC like normal input. 

Onle in case of supply of Construction Services, refund of unutilized input tax credit is not allowed under sub-section (3) of section 54 of the said Central Goods and Services Tax Act.

Hence, in my opinion, the mentioned case is falling under inverted duty structure and refund is available.

Thanks and Regards.