Refund of ITC for Nil rated Outword supply

A client supplying nil-rated water via tanker paid GST on a new tanker purchase and wants to know if they can claim a refund for this Input Tax Credit (ITC). Unfortunately, according to Section 17(2) of the GST law, ITC is only available for taxable outward supplies. Since the outward supply is exempt (nil-rated), the client cannot claim ITC on their inward supply, meaning no refund is possible in this scenario.