Inclusion of RCM while calculating refund for inverted duty structure - Goods and Services Tax - GST

As per Rule 89 of CGST Rules , Maximum Refund Amount = [(Turnover of inverted rated supply of goods and services) x Net ITC Adjusted Total Turnover] - [Tax payable on such inverted rated supply of goods and services x (Net ITC ITC availed on inputs and input services)] Should input tax claimed under the head of RCM be included in ITC availed on inputs and input services while calculating the refund amount? [Note: RCM has been paid on inward services received]