Refund of tax: procedural conditions and safeguards govern claims, provisional refunds and withholding to protect revenue. Refunds require an application within prescribed time limits and forms, supported by documentary evidence proving entitlement and that tax incidence was not passed on, except for small claims where a declaration suffices. Unutilised input tax credit refunds are limited to zero-rated supplies and cases of higher input than output tax rates, subject to exceptions. Proper officers may provisionally refund, withhold, or deduct amounts to protect revenue where returns are outstanding, liabilities unpaid, or fraud is suspected, and withheld refunds may attract notified interest if ultimately payable.