Itc accumulated huge in crores

Dear sir/madam

we are export oriented unit but we have not made any export yet.. we have not got usfda approval yet.. so there is huge accumulation of itc on purchase of material used for testing and researching purpose and on fixed assets purchased for compay.

can we claim refund of itc if we have not started commercial production yet.?

urgent

plz reply . thanks in advance 😊