REFUND UNDER GST -ELECTRONIC LEDGER

You are allowed to take credit for the amount only in case of  Excess Balance in Electronic Cash Ledger and not of ITC unless it is an Inverted duty structure or deemed exports. 

As you used the word ITC I think you are not talking about the balance in the cash ledger.

So if you come under  Inverted duty structure or deemed exports the ITC can be claimed if not you cannot claim ITC.