Ineligible ITC availed and later reversed under wrong head.

Suppose ineligible ITC (IGST) has been availed and utilized for paying the outward tax liability of CGST and SGST.

Further , the ineligible ITC (IGST) was reversed through the filing of Form GST DRC-03. However, the reversal was made under the wrong head, i.e., CGST and SGST, instead of IGST.

In this scenario, if the adjudicating authority (department) does not accept or appropriate the ITC reversed under the incorrect head and demands the reversal of IGST itself.

Apart from raising contentions related to revenue neutrality /no loss to revenue,

can we also contend that, since the ineligible ITC of IGST was utilized to pay the outward tax liability of CGST and SGST, the reversal under CGST and SGST should still be considered valid?

Any logical or legal base are welcome to the above contention.