Section 16(4) & (5) Issue - Goods and Services Tax - GST

Dear experts, for the FY 2018-19 we have filed appeal for 16(4) ineligible ITC and appeal has been rejected due to delay in filing of appeal, now the period extended as per section 16(5) and hence our ITC becomes eligible now. My query is how can we take benefit of section 16(5) .