applicability pf section 128A where only Interest/penalty is due - Goods and Services Tax - GST

Dear experts, for fy 17-18- section 73 -Excess ITC claimed reversed in 3B accordingly order passed that as the excess ITC claimed already reversed the same is appropriated in Govt account only Interest penalty demanded in the order. Appeal field we have withdrawn. Plz guide whether we are eligible for benefit u/s 128A , as while filing 128A the form asks details of tax paid through DRC 03 / 03A . further for the same year some outward tax was short paid we paid Tax Int. before passing the order hence in the order it was stated that as the tax int. already paid, the same is appropriated in Govt account only penalty demanded. Appeal field we have withdrawn. Plz guide whether we are eligible for benefit u/s 128A , as no tax tax was due in the order (after the appropriation).