Refund entitlement: prescribed procedures and conditions govern tax and unutilised input tax credit refund claims under GST law.

Claims for refund require prescribed applications within fixed limitation periods and supporting documentary evidence; refunds under the Act include tax on exported inputs, deemed exports and unutilised input tax credit but are allowed only in specified circumstances. The proper officer may provisionally pay export-related refunds subject to conditions, must issue a final order after verification within a prescribed period, and may withhold or deduct refunds where returns are outstanding or amounts remain payable, with entitlement to interest if withholding is later reversed.

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