GST Refund of Unutilised ITC for previous period

Hello Friends,

I have a query in GST Refund of Unutilised ITC for Export without payment of tax. 

I explain it with an example : If X & Co., a partnership firm (Export unit without payment of GST ) claimed ITC of May, June, July, August and September 2019 month bills for Rs.30000 - ITC in the Form 3B of October 2019. GST Refund Returns filed half - yearly by them. They have filed GST Refund return and sanctioned GST Refund for the Apr to Sep 2019 period. Rs.30000 ITC is in the Form 2A for the period May to Sep 2019.

My query is "Can X Ltd., claim Rs.30000 ITC  in the Refund Return for the period Oct to Mar 2019 because of ITC reflected in October month Form 3B only ?" As per the new circular 135/02/2020 from GSTN, ITC can be claimed as refund to the extent of Form 2A. In this case, the ITC shown in Form 2A is in the previous period GST Refund Return.

Please clarify my doubt. Thanks in advance...