Refund of tax claims require prescribed application, evidence and officer determination with provisional and final settlement.

Refund claims for tax, interest or other amounts require prescribed application, documentary evidence (with a declaration permitted for smaller claims), and must be made within statutory time limits from the relevant date. Unutilised input tax credit refunds are allowed only for zero-rated supplies and where input tax rates exceed output rates, subject to exclusions. The proper officer may grant provisional refunds for zero-rated supplies, issue final orders within a prescribed period, and withhold or deduct refunds where returns are outstanding, liabilities exist, or proceedings indicate revenue risk.

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