Refund of tax: claims require prescribed application and evidence, subject to time limits, provisional payments, and withholding for dues. Claims for refund under the Bihar GST require a prescribed application within statutory time limits from the relevant date, supported by documentary evidence or a declaration for lower-value claims; registered persons may claim unutilised input tax credit only in specified situations (notably zero-rated supplies without payment and where input rates exceed output rates) subject to exceptions. The proper officer may order refund payment or credit to the Fund, allow provisional refunds for zero-rated supplies pending verification, withhold or deduct refunds for outstanding returns, taxes or on suspicion of fraud, and pay limited interest where refunds withheld are later found due. Refunds below a prescribed monetary threshold are not payable.