ITC ON ROYALTY,LICENSE FEE,TENDER FEE - Goods and Services Tax - GST

A person paid @ 18% on Tender Fee,License Fee and roylaty for khanan from river to khanan deptt and vikas nigam and he also pay GST @ 5% for Outpur Supply of RBM. 1- Can he claim ITC 2- If he claim refund of difference amount ITC-Output by inverted structure 3- SGST Deptt Officers are denying for refund, they are saying this activity by khanan deptt and vikas nigam is a service provided to you that comes under SAC-997337 means Licensing Service for Right to use minerlas including its exploration evaluation, So you are not eligible to take and refund ITC. Please Suggest Thanks