vat refund

My client's manufacturing unit in Gujrat and branch office in Mumbai. Gujrat unit 100% stock transfer to mumbai and then mumbai office sale the goods to diffrent state. in such case gujrat office has huge amount of  input credit paid on purchase of raw material. in such case Gujrat office has no sales tax liability. can Gujrat office claim a refund of  such input tax credit?