Refund of Input Tax Credit: claims allowed with documentary proof, provisional export refunds, and conditional withholding protections.

Section 54 prescribes time limits, eligibility and procedural requirements for claiming refund of tax, interest or other amounts paid, including refunds of unutilised input tax credit limited to specified situations. Applications require prescribed documentary evidence (with a simplified declaration option for smaller claims). Proper officers may provisionally pay and later finally determine export-related refunds, must decide within a prescribed period, and may withhold or adjust refunds where returns are outstanding, liabilities unpaid, or fraud is suspected; withheld amounts may attract prescribed interest if later allowed.

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