GST refund for electronic shop

Dear Experts.

mr.A is running the electronic shop where he is selling TV, Mobiles, Washing Machines, Fridge etc.

Mr.A purchases the product directly from company (For e.g. Samsung)

Due to the fast change in technology and competition in the market the price of old model dropped whenever the new model comes.
and Mr.A has to sell at reduced price even he has purchased at old high price but taxable value of that price difference is re-imbursed by Company.
(for eg Mr.A has purchased mobile from company at 1 Lac + 28% GST which is unsold inventory and market price is dropped to 80 k + 28% now company has instructed Mr.A to sell that at 80k and co gives a Credit note of 20k to Mr.A)
This 20k Credit note issued by co. is financial credit note which does not contains GST and adjusted in future purchases of Mr.A via discount)

here Tax on that difference of 20k is accumulated ITC for Mr.A which is go on increasing every time.

My Q. is Can Mr.A claim the refund of this unutilised ITC??
if yes, in which option since it is not the case of inverted duty structure.

Kindly give ur expert views.
thanks