Cytoplasmic inclusion is found in the form of refractile granules.
They are also present in the form of oil droplets, glycogen granules, yolk granules, etc.
These are non-living substances or ergastic substances (non-living by-products) which are found in the cytoplasm.
Vacuoles are a type of cytoplasmic granules which are fluid-filled sacs found mostly in plants and also in animal cells.
Also, some single-celled entities such as protozoans contain contractile vacuoles, which allow them to squeeze out excess water, hence as a result, they are osmoregulatory in function.