Refund entitlement: procedural conditions dictate payment, provisional relief, and withholding for defaults or suspected fraud. The Act prescribes claims, timelines and documentary requirements for tax refunds, including a prescribed application period from the relevant date and a simplified declaration for smaller claims. Refunds encompass zero rated supplies, deemed exports and unutilised input tax credit, but unutilised credit refunds are allowed only in specified situations and subject to exclusions. The proper officer may provisionally pay a large portion of zero rated claims, must issue an order within the statutory period, and may withhold or adjust refunds where returns are pending, liabilities unpaid or where revenue risk from fraud exists, with limited interest payable if withheld amounts are later found due.