My client deposited IGST @ 5% on imports since 01.07.2017. Now in 2020-21, The Customs Department told that the item is taxable @ 12% instead of 5%. The company preferred not to go into litigation and deposited the differential amount of 7% through DD. Now the question is whether the Company would be eligible to take ITC of differential IGST deposited with Customs in the current year i.e. 2020-21 pertaining to 2017-18 and 2018-19?