Capital Goods refund on inward supply recevied under deemed export - Goods and Services Tax - GST

Certain supplies of goods have been notified as deemed exports vide Notification No. 48/2017-Central Tax dated 18.10.2017 under section 147 of the CGST Act . Further, the third proviso to rule 89(1) of the CGST Rules allows either the recipient or the supplier to apply for refund of tax paid on such deemed export supplies. One of the situations covered under the above notification is Supply of goods by a registered person to Export Oriented Unit. Our query is if receipient i.e. EOU unit purchase capital goods domestically under deemed export provisions then whether the recipient can claim refund of this ITC paid to vendor. or the restriction on capital goods refund is applicable