ITC availability on tax component paid under section 73 - Goods and Services Tax - GST

Dear Experts, I am reaching out to seek your guidance regarding the Input Tax Credit (ITC) on the tax component paid under section 73 . Specifically, I would like to understand whether it is permissible to avail of ITC of the tax component when payment is made through DRC-03 or DRC-07 ? If it can be availed what is the time limit of utilizing so? Upon perusal of Rule 36(4) , I did not find any explicit restrictions concerning this matter, which raises my query further. Regards, S Ram