No, only the following registered persons can claim refund of unutilised ITC:
1. Persons undertaking exports (including other zero-rated supplies). Exception: No refund will be allowed on the goods exported out of India where such goods are subjected to export duty [second proviso to Section 54(3)];
2. Credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on outward supplies (other than cases of nil-rated or fully exempted supplies) except supply of goods or services or both as may be notified by the Government.
(ICAI FAQ PUBLICATIONS 06-09-2017 REFUNDS: FAQ NO. 11)