Refund of Input Tax Credit: conditions for claiming and provisional and final refund mechanisms with withholding safeguards. The statute sets timelines and documentary requirements for tax refunds, allows claims for unutilised input tax credit in specified situations (notably zero-rated supplies and where input tax exceeds output tax), permits provisional refunds for zero-rated supplies pending verification, mandates decision within a statutory period, and authorises withholding or deduction of refunds where returns are defaulted, liabilities remain unpaid, appeals or proceedings pose revenue risk, or minimal thresholds are not met.