GST REFUND UNDER INVERTED DUTY SCHEME - Goods and Services Tax - GST

Dear Sir, Can Trader cum Job worker in textile industry get refund of ITC under Inverted Duty scheme of GST. Company is Private Limited company and trades in garment. Accessories like Label Tag, Button, Zipper etc. are purchased @12% GST Rate which are provided to contract manufacturer/Jobber for getting finished material (Garments like T-Shirts, Trouser etc.) which are billed to them @5%. Hence, More Input tax credit generates due to Finish material GST is 5% and Input Rate is 12% hence more ITC accumulated in books. Now question is whether client can get refund of such ITC under Inverted duty scheme; 1) Earlier, they tried to make application but it got rejected by officer on ground that client is trader and showing lower margin business hence not eligible to get GST Refund. 2) If refund can be received, under which provision and in which form, client can apply ? Please awaiting your valuable opinion with legal case laws if any?