Refund of Tax: claims require prescribed filings, may receive provisional payouts, and can be withheld for noncompliance or revenue risk. Refunds under the Uttar Pradesh GST Act require prescribed applications within statutory limitation periods and supporting evidence that tax burden was not passed on. Registered persons can claim unutilised input tax credit refunds only in defined circumstances such as zero rated supplies or where input tax rates exceed output rates, subject to exclusions. The proper officer may grant provisional refunds for zero rated supplies, determine and order refunds or credit them to the Fund, and may withhold or deduct refunds where returns are pending, liabilities remain unpaid, or revenue is at risk due to appeal or fraud.