Refund of tax: claims governed by prescribed timelines, documentation, provisional payments, and withholding for defaults or fraud. Refund claims must be made within prescribed time limits and in prescribed form with documentary proof that tax incidence was not passed on. Unutilised input tax credit refunds are available only for specified cases (notably zero rated supplies and where input tax rates exceed output rates), subject to exclusions. The proper officer may order refunds, pay certain categories directly to applicants, make provisional payments for zero rated supplies, or withhold/deduct refunds where returns are outstanding, liabilities exist, or fraud/malfeasance is suspected, with interest potentially payable if refund is later found due.