AAR cannot give ruling on how to Transfer ITC for claiming refund

In re Varun Beverages Limited (GST AAR Uttar Pradesh) How to transfer the portion of input tax credit as belonging to Sandila unit (covered by the infrastructure & industrial investment policy 2012 of the State of Uttar Pradesh for claiming refund of UP GST component paid in cash in the prescribed percentage of policy), lying in common electronic credit ledger of one common UP registration opted for 7 units including Sandila unit while migrating to the GST regime with effect from July 2017? The question for determination under the advance ruling does not come under the ambit of the specifi...