SEZ / EOU - refund of unutilised itc - Goods and Services Tax - GST

Respectable friends, please clarify the below queries.. A). Whether Unutilised CgSt /Sgst Credit balance earned on capital goods of a take over company can claim refund after its conversion in to SEZ or EOU? B). For any reason if it is not possible, can SEZ or EOU unit pay IGST on export of goods and claim refund? Under sec 54 / Rule 96(10) ? Are there any restrictions to the same ? Regards Ramakrishna