Refund of tax: claims subject to prescribed procedure, documentary proof, and possible withholding or provisional payment. Refund claims must be made within prescribed timeframes from defined relevant dates and in prescribed form, supported by documentary evidence (or a declaration for smaller claims) proving entitlement and that tax incidence was not passed on. Registered persons may claim refunds of unutilised input tax credit only in specified situations such as zero-rated supplies or where input tax rates exceed output rates, subject to exclusions. The proper officer may provisionally pay a prescribed proportion of zero-rated claims, verify documents, order refunds to Fund or pay applicants for enumerated categories, with powers to withhold or adjust refunds against outstanding liabilities and appeals.