Bill of Entry not refected in GSTR-2B - Goods and Services Tax - GST

Dear Experts, We have filed the refund application for supply to sez without payment of gst. Some of the Bill of Entries related to import and SEZ purchases were not reflected in GSTR-2B , however it was reflecting in GSTR-2A of the respective month. Officer disallows the ITC and revise the eligible refund. Is the officer s action correct?