ITC availment on RCM paid on royalty for mining lease for extraction of sand. - Goods and Services Tax - GST

Hi, I would like to get some advice and guidance on the current issue of GST of 18% to paid as RCM in mining lease. My question is Can we claim or can avail the Input tax Credit (ITC) on RCM of Royalty for minerals paid to government for the current Filing period?(For F.Y. 2024-25). In table 3 of GSTR 3b we are paying the RCM of 18% on Royalty for the month and paying the RCM in Challan and at the same time we are adjusting or treating it as ITC in table no. 4 of gstr3b return and setting off this ITC (18%) against Sale of sand @ 5% GST rate. Because if I remember correctly, as per the last judgment passed by the Honorable court , has mentioned that refund cannot be claimed back for inverted rate structure. under this case. So setting of this 18% ITC is it allowable as per rules? I would be happy to receive the Guidance.