ITC on RCM to be paid on import of services - Goods and Services Tax - GST

We got summons relating to RCM for the period FY 2018-19 to FY 2023-24 on import of services from a group company outside India. If we pay the RCM liability in FY 2025-26 before issue of SCN are we eligible for claim ITC. Suppose if we receive notice under section 73 or section 74 and then make payment of RCM liability then can we claim ITC. Can anyone kindly help on this issue.